The Lucky Company uses a job-costing system at its Miami, Florida, plant. The plant has a machining department and a finishing department. Lucky 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 2017 budget for the plant is as follows: Amounts at the end of 2017 are as follows: Required (round to 2 decimal places when needed): What is the amount of over- or under-applied manufacturing overhead for each department and for the plant as a whole? During the month of September, the job-cost record for Job ILOVEACC3300 shows the following: Assuming that Job ILOVEACC3300 consisted of 300 units of product, what is the cost per unit