Pricing a Job XYZ Corporation determines its predetermined overhead rate annually based on direct labor hours. At the beginning of the year it estimated that 42.157 direct labor hours would be required for the penod's estimated level of production. The company estimates 5127,300 of fixed manufacturing overhead and variable manufacturing overhead of 53.20 per direct labor hour. XV2's actual overhead for the period is was $238.000 and the actual direct labor used was 31,523 hours. Job A incurred direct labor costs of $10,000 and direct material costs of $50,000 to produce 6.213 widgets. Direct labor wage rate is $10/hr. When answering do not use S signs or commas and please carry all calculations to 2 decimal points. 31 What is the total cost of Job A (ignoring any over/under applied manufacturing overhead)? * (3 Points) The value must be a number This question is required. 32 What is the unit product cost of one widget for the period? (3 Points) The value must be a number This question is required