Parker Corporation uses a job-order costing system and applies manufacturing overhead to jobs using a predetermined overhead rate based on direct labor-hours. Last year manufacturing overhead and direct labor-hours were estimated at $81,940 and 24,100 hours, respectively, for the year. In June, Job #461 was completed. Materials costs on the job totaled $4,900 and labor costs totaled $2,301 at $5.90 per hour. At the end of the year, it was determined that the company worked 32,200 direct labor-hours for the year and incurred $101,630 in actual manufacturing overhead costs. Required: a. Job #461 contained 100 units. Determine the unit product cost that would appear on the job cost sheet. b. Determine the underapplied or overapplied overhead for the year.