Granite Company uses a job order costing system. The company applies manufacturing overhead to jobs using a plantwide overhead rate based on direct labor hours. Last year, manufacturing overhead and direct labor hours were estimated at $80,000 and 16,000 hours respectively, for the year. In June, Job #315 was completed. Materials costs on the job totaled $1,500 and labor costs totaled $2,400 at $6 per hour. At the end of the year, it was determined that the company worked 15,000 direct labor hours for the year, and incurred $78,000 in actual manufacturing overhead costs. Required: a. Determine the plantwide overhead rate for the year. b. Determine the total costs of job #315. c. Assuming that 100 units were completed, determine the unit cost that would appear on the job cost sheet for Job #315. d. Assuming Granite wants to have markup on cost of 40%, what is their selling price?