The Happy Company uses a job-costing system at its Charleston, Illinois plant. The plant has machining department and a finishing department. Happy uses normal costing with two direct-cost categories (direct materials and direct manufacturing labor) and two manufacturing overhead cost pools (the machining department with machine- hours as the allocation base and the finishing department with direct manufacturing labor costs as the allocation base).

The 2019 budget for the plant is as follows:

Machining Department

Manufacturing overhead costs - $9,065,000

Direct manufacturing labor costs - $970,000

Direct manufacturing labor-hours - 36,000

Machine-hours - 185,000

Finishing Department

Manufacturing overhead costs - $8,991,000

Direct manufacturing labor costs - $4,050,000

Direct manufacturing labor-hours - 155,000

Machine-hours - 37,000

Amounts at the end of 2019 are as follows:

Machining Department

Manufacturing overhead incurred - $10,000,000

Direct manufacturing labor costs - $1,030,000

Direct manufacturing labor-hours - 38,000

Machine-hours - 200,000

Finishing Department

Manufacturing overhead incurred - $7,982,000

Direct manufacturing labor costs - $4,100,000

Direct manufacturing labor-hours - 159,000

Machine-hours - 34,000

Required (round to 2 decimal places when needed):

1) What is the amount of over- or under-applied manufacturing overhead for each department and for the plant as a whole?

2) During the month of September, the job-cost record for Job ILOVEACC3300 shows the following:

Direct Materials Used

Machining Department - $13,000

Finishing Department - $5,000

Direct manufacturing Labor Costs

Machining Department - $900

Finishing Department - $1,250

Direct manufacturing labor-hours

Machining Department - 20

Finishing Department - 70

Machine Hours

Machining Department - 140

Finishing Department - 20

Assuming that Job ILOVEACC3300 consisted of 500 units of product, what is the cost per unit?