The Gilster Company, a machine tooling firm, has several plants One plant, located in St. Cloud, Minnesota, uses a job order costing system for its batch production processes. The St. Cloud plant has two departments through which most jobs pass. Plant-wide overhead, which includes the plant manager's salary, accounting personnel, cafeteria, and human resources, is budgeted at $300,000. During the past year, actual plantwide overhead was $284,000. Each department's overhead consists primarily of deprectation and other machine-related expenses. Selected budgeted and actual data from the St. Cloud plant for the past year are as follows. For the coming year, the occountants at the st Cloud plant are in the process of helping the sales force create bids for several jobs. Projected data pertaining only to job no 110 ore as follows. Required: a-1. Assume the St. Cloud plant uses a single plantwide overhead rate to ossign all overhead (plantwide and department) costs to jobs. Use expected total direct labor hours to compute the overhead rate. a-2. What is the expected cost per unit produced for job no. 110