The Solomon Company uses a job-costing system at its Dover, Delaware, plant. The plant has a machining department and a finishing department. Solomon 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: 1. Prepare an overview diagram of Solomon's job-costing system. Required 2. What is the budgeted manufacturing overhead rate in the machining department? In the finishing department? 3. During the month of January, the job-cost record for Job 431 shows the following: Compute the total manufacturing overhead cost allocated to Job 431. 4 Assuming that Job 431 consisted of 400 units of product, what is the cost per unit? 5. Amounts at the end of 2017 are as follows: Compute the under- or overallocated manufacturing overhead for each department and for the Dover plant as a whole. 6. Why might Solomon use two different manufacturing overhead cost pools in its job-costing system