The Gilster Company, a machine tooling firm, has several plants. One plant, located in St. Falls, Minnesota, uses a job order costing system for its batch production processes. The St. Falls plant has two departments through which most jobs pass. Plantwide 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 $288,000. Each department's overhead consists primarily of depreciation and other machine-related expenses. Selected budgeted and actual data from the St. Falls plant for the past year are as follows.

Department ADepartment BBudgeted department overhead(excludes plantwide overhead)$159,600$552,000Actual department overhead120,000572,000Expectedtotalactivity:Direct labor hours36,00020,000Machine-hours19,00046,000Actual activity:Direct labor hours38,00018,500Machine-hours19,80048,000

For the coming year, the accountants at St. Falls are in the process of helping the sales force create bids for several jobs. Projected data pertaining only to job no. 110 are as follows.

Direct materials$24,500Direct labor cost:Department A (2,800 hr)42,000Department B (1,500 hr)13,200Machine-hours projected:Department A160Department B1,200Units produced8,000

Assume the St. Falls plant uses a single plantwide overhead rate to assign all overhead (plantwide and department) costs to jobs. Find the overhead rate by using expected direct labor hours.

a-2.Determine the projected amount of total manufacturing costs per unit for the units in job no. 110.