2 (2 marks) Show all supporting calculations for full marks! Parker Company uses a job order cost system and applies manufacturing overhead to jobs using a predetermined overhead rate based on direct labour-hours. Last year manufacturing overhead and direct labour-hours were estimated at $50,000 and 20,000 hours, respectively, for the year. In June, Job # 461 was completed. Materials costs on the job totalled $4,000 and labour costs totalled $1,500 at $5 per hour. At the end of the year, it was determined that the company worked 24,000 direct labour hours for the year and incurred $54,000 in actual manufacturing overhead costs. Required: I Job #461 contained 100 units. What is the unit cost that would appear on the job cost sheet? Show all calculations, neatly presented. You may want to use a separate page if you do not have sufficient space below! Number Department Description Direct Materials Req. No. JOB COST SHEET Date initiated Date Completed Units Completed Direct Labour Overhead Amount Time sheet Hours: Amount DL cost Rate Cost Summary Date Direct Materials Direct Labour Overhead Total Cost Unit Cost I Amount Job Completion Status Progress to date Completed and shipped to customer