The computation of unit product costs involves an averaging process in: Job-order costing Yes Process costing No a. b. c. d.No No 15. The Staple Company uses predetermined overhead rates to apply manufacturing overhead to jobs. The predetermined overhead rate is based on labor cost in Dept. A and on machine hours in Dept. B. At the beginning of the year, the company made the following estimates:: Yes No Yes Yes Dept. A $30,000 60,000 Dept. B $40,000 50,000 Direct labor cost ........ Manufacturing overhead ... Direct labor hours ....... Machine hours ............ What predetermined overhead rates would be used in Dept A and Dept B, respectively? a. 50% and $8.00 b. 50% and $5.00 c. $15 and 110% d. 200% and $5