Mickley Company's plant wide predetermined overhead rate is $14.00 per direct labor-hour and its direct labor wage rate is $17.00 per hour. The following information pertains to Job A-500:
Direct materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $231
Direct labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $153
Required:
1. What is the total manufacturing cost assigned to Job A-500?
2. If Job A-500 consists of 40 units, what is the unit product cost for this job?