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J . 10.00 points Wood Grain Technology makes home office furniture from fine hardwoods . The company uses a job -order costing system and predetermined overhead rates to apply manufacturing overhead cost to jobs . The predetermined overhead rate in the Preparation Department is based on machine -hours , and the rate in the Fabrication Department is based on direct materials cost . At the beginning of the year , the company's management made the following Estimates for the year .` Department Preparation Fabrication Machine - hours 30. 000 21.000 Direct labour - hours 35.000 65.000 Direct materials cost $ 190, 000 $ 400.000 Direct labour cost $ 280.000 $ 530.000 Manufacturing overhead cost $ 416, 000 $720.000 Job 127 was started on April 1 and completed on May 12 . The company's cost records show the following information concerning the job :" Department Preparation Fabrication Machine - hours* 350 70 Direct labour - hours* 80 130 Direct materials cost $940 $ 1 , 200 Direct labour cost $710 $ 980 Required : 1 . 1 Compute the predetermined overhead rate used during the year in the Preparation Department* Compute the rate used in the Fabrication Department . ( Round " Preparation department " answer to 2 decimal places . ) Predetermined Overhead Rate* Preparation department per machine - hour Fabrication department `/ of materials cost2. Compute the total overhead cost applied to Job 12?. _:l 3-3. What would be the total cost recorded for Job 12?? Direct materials Direct labour ' Manufacturing overhead ' Total cost 3-b. lfthe job contained 25 units, what would be the unit product cost? (Round your answer to 2 decimal places.} -|- 4. At the and of the year, the records of WoodGrain Technologyr revealed the following actual cost and operating data for all jobs worked on during the year: Department Preparation Fabrication Machinehours ?3,000 24,000 Direct labourhours 30,000 08,000 Direct materials cost $105,000 $420,000 Manufacturing overhead cost $390,000 $?40,000 What was the amount of underapplied or overapplied overhead in each department at the end of the vear?l