Problem 4: 10,000 Dominguez Corporation has provided the following data for the month of January January 1 January 31 Raw Materials inventory $25,000 $21,000 Work in Process inventory 17,000 Finished Goods inventory 48,000 56,000 Additional information: Raw materials purchased $72,000 Direct labor cost 92,000 Manufacturing overhead cost incurred 42,000 Indirect materials included in manufacturing overhead cost incurred 4,000 Manufacturing overhead cost applied to Work in Process 41,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold, Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold. 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 (DLHS). The company has two products, widgets and dochickies. Widgets Doohickies Direct materials per unit $24.80 $56.30 Direct labor per unit $24.10 $63.20 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. a. Calculate the predetermined overfiead rate used to apply manufacturing overhead b. What is the per-unit cost of each product