The Fine Company uses a job order costing system. The following information belongs to current period: Estimated manufacturing overhead at the beginning of the period: $440,000 Actual manufacturing overhead incurred during the period: $400,000 Manufacturing overhead underapplied: $16,000 Predetermined overhead rate: $20 per direct labor hour On the basis of above information, how many direct labor hours were worked during the current period? Select one: a. 19,200 hours b. 20,000 hours c. 22,000 hours d. 20,800 hours The following cost data relates to job 855D: Direct materials: $27,400 Direct labor cost: $9,600 Manufacturing overhead cost - applied: $4,000 (160 machine hours @ $25/machine hour) Selling and shipping cost: $14,000 The job 855D consists of 2,000 units and has been completed. What is the cost of goods sold per unit of job 855D? Select one: a. $25.5 b. $26 C. $27.5 d. $20.5