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: Manufacturing overhead costs Direct manufacturing labor costs Direct manufacturing labor-hours Machine-hours Machining Department $10,660,000 $ 970,000 26,000 205,000 Finishing Department $8,000,000 $4,000,000 160,000 31,000 Use this information for the next 7 questions. 1. What is the budgeted manufacturing overhead rate per machine hour in the machining department? 2. What is the budgeted manufacturing overhead rate per direct labor dollar in the finishing department? 3. Assuming that Job 431 consisted of 400 units of product, what is the cost per unit? During the month of January, the job-cost record for Job 431 shows the following: Machining Department $16,150 $ 350 30 150 Finishing Department $3,000 $ 1,300 Direct materials used Direct manufacturing labor costs Direct manufacturing labor-hours Machine-hours 50 Compute the total manufacturing overhead cost allocated to Job 431