Moody Corporation uses a job-order costing system with a plantwide predetermined overhead rate based on machine-hours. At the beginning of the year, the company made the following estimates:

Machine-hours required to support estimated production 159,000
Fixed manufacturing overhead cost $652,000
Variable manufacturing overhead cost per machine-hour $4.60

Required:
a. Compute the plantwide predetermined overhead rate.
b. During the year, Job 400 was started and completed. The following information was available with respect to this job:

Direct materials $370
Direct labor cost $230
Machine-hours used 34

c. Compute the total manufacturing cost assigned to Job 400.
d. If Job 400 includes 60 units, what is the unit product cost for this job