Exercise $8$ Compute Applied MOH Using ABC

Using the ac$$vity rates from Exercise $1$ and the job ac$$vity below, calculate the total manufacturing overhead that would

be applied to Job ECN$-930.$

Activity Cost Pool Expected Activity for

Job ECN$-930$ Total Applied MOH

a$.$ Labor related $3,000$ direct labor hours

b$.$ Machine related $7,500$ machine hours

C$.$ Machine setups $375$ setups

d$.$ Production orders $187$ orders

e$.$ Product testing $700$ tests

f$.$ Packaging $1,900$ packages

g$.$ General factory $3,000$ direct labor hours

Total Applied MOH: $???????$

If Job ECN$-930$ consisted of $1,900$ units, what is the applied MOH per unit? $($Round to nearest cent.$)$