Precision instrument inc. Uses job order costing and applied manufacturing overhead to individual jobs by using predetermined overhead rates. In deparent A overhead is applied on the basis of manufacturing hours, and in department B on the basis of direct labor hours. At the beginning of the current year management made the following budget estimates ad a step toward determining the overhead application status. Dep. A. Dep.B Direct labor $420,000. $300,000 Man. overhead. $540,000. $412,500 Machine hours. 18,000. 1,900 Direct labor hours. 28,000. 25,000 Production of 4,000 techometers (job no. 399) was started in the middle of January and completed two weeks later the cost records for this job show the following information Job no.399 (4,000) units of product): DepA DepB Cast of materials used on job $6,800. $4,500 Direct labor cost. $8,100. $7,200 Direct labor hours. 540. 600 Machine hours. 250. 100 Instrictions: A. determine the overhead rate that should be used for each department in applying over overhead cost to job number 399 B. what is the total cost of job number 399 and what is the unit cost of the product manufactured on this production order C. prepare the journal entry is required to record the salaccount account of a thousand of ttachometersers and ski craft boats the total sales price was $19500 D.assume that actual overhead costs for the year were $517 thousand in department A in dept B $424,000 lactual machine hours in department A were 17,000and dept B were 26,000 during the year. On thebasiss of this information determine the overhead w Or under applied overhead it in each department for the year