Remington Company uses predetermined overhead rates in assigning manufacturing overhead costs to jobs. The rates are based on machine hours in the Machining Department and on direct labor hours in the Assembly Department. Estimated costs, machine hours, and direct labor hours for the year in each department are:

\begin{tabular}{|c|c|c|}

\hline & Machining & Assembly \\

\hline Direct labor cost. . & $\$ 64,000$ & $\$ 100,000$ \\

\hline Manufacturing overhead & $\$ 90,000$ & $\$ 50,000$ \\

\hline Direct labor hours & 12,000 & 32,000 \\

\hline Machine hours . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . & 18,000 & 2,500 \\

\hline

\end{tabular}

During the month of April, the job cost sheet for Job \#402X included the following data for 50 completed units of product:

\begin{tabular}{|c|c|c|}

\hline & Machining & Assembly \\

\hline Direct materials cost. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . & $\$ 400$ & $\$ 700$ \\

\hline Direct labor cost. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . & $\$ 650$ & $\$ 2,300$ \\

\hline Direct labor hours . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . & 120 & 740 \\

\hline Machine hours . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . & 900 & BO \\

\hline

\end{tabular}

1. What predetermined overhead rates would be used by the company in assigning manufacturing overhead costs to Job \#402X in machining and in assembly? (Note: You should round all rates you calculate to two decimal places.)

2. Using the overhead rates you calculated in (1), how much manufacturing overhead is applied to Job \#402X?

3. What is the unit cost for Job \#402X? (Round the unit cost to two decimal places.)

4. Interpretive Question: How is the total cost accumulated on the job cost sheet