[The following information applies to the questions displayed below.) Sweeten Company had no jobs in progress at the beginning of March and no beginning Inventories. It started only two Jobs during March-Job P and Job Q. Job P was completed and sold by the end of March and Job Q was incomplete at the end of March. The company uses a plantwide predetermined overhead rate based on direct labour-hours. The following additional information is available for the company as a whole and for Jobs P and Q (all data and questions relate to the month of March): Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per direct labour-hour Estimated total direct labour-hours to be worked Total actual manufacturing overhead coats incurred $ 10,500 $ 1.10 2,100 $ 12,600 Direct materials Direct labour Actual direct labour-hours worked Job P $ 13,100 $ 14,400 1,200 Job $ 8,100 $ 6,600 550 4-a. If Job P Includes 20 units, what is its unit product cost? Unit product cost 4-6. What is the total amount of manufacturing cost assigned to Job Qas of the end of March (including applied overhead)? Total manufacturing cost The following cost data relate to the manufacturing activities of Black Company during the just completed year. Manufacturing overhead costs Property taxes, factory Utilities, factory Indirect labour Depreciation, factory Insurance, factory Total actual manufacturing overhead costs 4,400 7,100 12,800 27,500 8,800 $ 60,600 $ 39,000 $ 49,800 Other costs incurred: Purchases of raw materials. Direct labour cost Inventories: Raw materials, beginning Raw materials, ending Work in process, beginning Work in process, ending $ 10,800 $ 8,400 $ 8,100 $ 10,300 The company uses a predetermined overhead rate to apply overhead cost to production. The rate for the year was $6 per machine- hour; a total of 11,000 machine-hours were recorded for the year. All raw materials ultimately become direct materials-none are classified as indirect materials. Required: 1. Compute the amount of underapplied or overapplied overhead cost for the year