WoodGrain Technology makes home office furniture from fine hardwoods. The company uses a job-order costing system and predetermined overhead rates to apply manufacturing overhead cost to jobs. The predetermined overhead rate in the Preparation Department is based on machine hours, and the rate in the Fabrication Department is based on direct labor-hours. At the beginning of the year, the company's management made the following estimates for the year: reparation Fabrication 36,000 58.900 $186,000 196,000 273,000 $525.000 81,000 33,000 Direct labor-hours Direct materials cost Direct labor cost Fixed manufacturing overhead cost Variable anufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour $234,900 524 210 $ 2.80 S4.80 Job 127 was started on April 1 and completed on May 12. The company's cost records show the following information concerning the job: Fabrication 68 126 S 1.180 1,020 reparation 340 Direct labor-hours Direct materials cost Direct labor cost 946 680 Requred: 1. Compute the predetermined overhead rate used during the year in the Preparation Department. Compute the rate used in the Fabrication Department. (Round predetermined overhead rate to 2 decimal places.) Overhead Rate per MH per DLH 2. Compute the total overhead cost applied to Job 127(Round predetermined overhead rate to 2 decimal places and round your final answer to nearest whole dollar.) Total overhead cost 3-a. What would be the total cost recorded for Job 127? (Round your predetermined overhead rate and intermediate calculations to 2 decimal places and round your final answer to nearest whole dollar.) Preparation Fabrication Total Direct materials Direct labor Total cost Ab.f the job contained 23 units, what would be the unit product cost? (Round predetermined overhead rate and final answer to 2 decimal places.) Unit product cost per unit