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2014 BudgetMachining DepartmentFinishing DepartmentManufacturing overhead costs$10,000,000$8,217,000Direct manufacturing labor costs$910,000$4,150,000Direct manufacturing labor-hours34,000175,000Machine-hours200,00033,0002.What is the budgeted manufacturing overhead rate in themachining? department? In the finishing?department?3.During the month of? January, the? job-cost record for Job 431shows the? following:Machining DepartmentFinishing DepartmentDirect materials used$15,000$5,000Direct manufacturing labor costs$500$1,400Direct manufacturing labor-hours5070Machine-hours16015Compute the total manufacturing overhead cost allocated to Job431.4.Assuming that Job 431 consisted of 300 units of? product, whatis the cost per? unit?