Rediger Inc., a manufacturing Corporation, has provided the following data for the month of June. The balance in the Work in Process inventory account was $22,000 at the beginning of the month and $17,000 at the end of the month. During the month, the Corporation incurred direct materials cost of $55,000 and direct labor cost of $28,000. The actual manufacturing overhead cost incurred was $53,000. The manufacturing overhead cost applied to Work in Process was $51,000. The cost of goods manufactured for June was: A) $141,000 B) $139,000 C) $134,000 D) $136,000 Dukes Corporation used a predetermined overhead rate this year of $2 per direct labor-hour, based on an estimate of 20,000 direct labor-hours to be worked during the year. Actual costs and activity during the year were: Actual manufacturing overhead cost incurred $38,000 Actual direct labor-hours worked 18,500 The overapplied or underapplied manufacturing for the year was: A) $1,000 underapplied B) $1,000 overapplied C) $3,000 underapplied D) $3,000 overapplied Lamberson corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data: Total machine-hours 50,000 Total fixed manufacturing overhead cost $460,000 Variable manufacturing overhead per machine- hour $3.10 Recently Job P647 was completed with the following characteristics: Number of units in the job 50 Total machine-hours 150 Direct materials $740 Direct labor cost $6,000 Calculate the total job cost for Job P647. Calculate the unit product cost for Job P647