Question 2) Super machining department and a finishing department. Super Accounting uses normal e machining department with machine-hours as the allocation base, and the finishing products, Tnting Company uses a job-costing system when producing their famous accounting e plant has a costing with two direct-cost overhead cost pools (the department with direct manufacturing labor costs as the allocation base). The 2019 budget for categories (direct materials and direct manufacturing labor) and two manufacturing follows: Machining Department Finishing Department Manufacturing overhead costs Direct manufacturing labor costs Direct manufacturing labor-hours Machine-hours S 6,891,560 777.400 32,525 188,500 S 6,260,964 S 3,330,300 125,150 45,500 At the end of 2019, the actual amounts for the plant were determined to be as follows: Machining Department Finishing Department Manufacturing overhead incurred Direct manufacturing labor costs Direct manufacturing labor-hours Machine-hours S 6,789,140 $ 885,000 33,400 199,900 $ 6,825,575 $ 3,030,300 148,400 44,000 Required (round to 2 decimal places when needed 1) What is the amount of over-or under-applied manufacturing overhead for each department and for the plant as a whole? 2) During the month of February, the job-cost record for Job ILOVEACC3300 shows the following: Machining Department Finishing Department $ 9,876 Direct materials used Direct manufacturing labor costs Direct manufacturing labor-hours Machine-hours $25,055 S 3,457 285 1,959 $9,740 586 Assuming that Job ILOVEACC3300 consisted of 6,755 units of product, what is the cost per unit