Problem 3: Danous Manufacturing Corporation has a job-cost system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLH). The company has two products, widgets and doohickies Widgets Doohickies Direct materials per unit 524.80 556.30 Direct labor per unit $24.10 563.20 Direct labor-hours per unit 0.70 2.40 Annual units produced 38.800 18,300 The company's estimated total manufacturing overhead for the year is $3,224,840 and the company's estimated total direct labor-hours for the year is 71,080, Calculate the predetermined overhead rate used to apply manufacturing overhead. 6. What is the per-unit cost of each product? une Jive