Use the following information for questions 14, 15. Sai Company uses a job order cost system and applies manufacturing overhead costs to jobs using a predetermined overhead rate based on direct labour-hours. The following data were extracted from the company's accounting records for Year 6 Estimated Actual Manufacturing $50,000 $54,000 overhead costs 20,000 24,000 Direct labour-hours hours hours Job #461 was completed during the year and the following costs had been incurred on that job: Direct $4,000 materials Direct $1,500 (at $5 per direct labour labour hour) Question 14 (1 point) Suppose Job #461 contained 100 units. What unit cost would appear on the job cost sheet for job #461? Al $55.00 B) $61.00 CI $61.75. D) $62.50 Question 15 (1 point) What was the underapplied or overapplied overhead for the year? O A $6,000 overapplied. B) $4.000 underapplied C) $10,000 underapplied. 0 D) $4,800 overapplied