UNIT COST, SELLING PRICE AND PREDETERMINED OVERHEAD RATE . Cost Assumptions: Direct Material o Ink-2 @ $10 Direct Labor- 3 hours per book @ $12 Manufacturing Overhead o Depreciation o Supplies- Rent- o Utilities- o Taxes- o Insurance- o Supervisor- Total Estimate Overhead- $160,000 $56,000 $148,000 $12,000 $106,000 $8,000 $110,000 $600,000 Quantity to be produced- 50,000 Selling Price- 3 times unit cost JOB ORDER COSTING UNIT COST WORKSHEET ESTIMATED UNIT COST ESTIMATED SELLING PRICE PREDETERMINED OVERHEAD RATE (POR)