xMyOTC tr pters 2 to 4) Help Save& Exit Sub Parker Corporation has a job-order costing system and uses a predetermined over 50,000 and 20,000 hours, respectively. In June, Job #461 was completed. Materials costs on S1.500 at $5 per hour. At the end of the year t was determined that the company worked 24,000 direct labor-hours for the year and incurred nning of the year, manufacturing overhead and direct labor-hours for the year were estimated at rate based on direct labor-hours to apply $54,000 in actual the job totaled $4,000 and labor costs totaled overhead costs. If Job #461 contained 100 units, the unit product cost on the completed job cost sheet would be $6175