Computing Total Job Costs and Unit Product Costs Using Multiple Predetermined Overhead Rates LO2–4 Fickel Company has two manufacturing departments—Assembly and Testing & Packaging.

The predetermined overhead rates in Assembly and Testing & Packaging are $16.00 per direct labor-hour and $12.00 per direct labor-hour, respectively. The company’s direct labor wage rate is

$20.00 per hour. The following information pertains to Job N-60:

Assembly Testing & Packaging Direct materials . . . . . . . . . . . . . . . $340 $25 Direct labor . . . . . . . . . . . . . . . . . . . $180 $40 Required:
1. What is the total manufacturing cost assigned to Job N-60?
2. If Job N-60 consists of 10 units, what is the unit product cost for this job?