Peter Sennen Corporation makes shirts that it sells to retailers. The company uses a job-order costing system in which predetermined overhead rates are used to apply factory overhead costs to jobs. The predetermined rate in the Sewing Department is based on machine hours, and in the Cutting department is based on direct labor cost. The following estimates are made at the beginning of the year.

	Sewing	Cutting
Direct labor hours	24,000	120,000
Machine hours	140,000	10,000
Direct material cost	1,020,000	1,300,000
Direct labor cost	260,000	840,000
Factory overhead cost	1,204,000	1,470,000

Job 101 was started on February 1 and completed on February 25. The company's cost records show the following information concerning the job.

	Sewing	Cutting
Direct labor hours	60	170
Machine hours	220	40
Direct material cost	940	664
Direct labor cost	580	1,360

At the end of the year, the records of the company show the actual cost and data for all jobs worked during this year.

	Sewing	Cutting
Direct labor hours	20,000	124,000
Machine hours	130,000	18,000
Direct material cost	860,000	1,360,000
Direct labor cost	216,000	872,000
Factory overhead cost	1,140,000	1,500,000

Required:

e. If Job 101 contained 100 units, what would be the unit cost?

f. What would be the under or over-applied Factory overhead in the Sewing Department at the end of the year?

g. What would be the under or over-applied Factory overhead in the Cutting Department at the end of the year?