1. The company uses a job-order costing system. How would you recommend that manufacturing overhead cost be assigned to production? 2. Recompute the company’s unit product costs in accordance with your recommendations in (1) above. Direct Materials……….. $240,000 Direct Labor…………… 128,000 Manufacturing Overhead….. 300,000 Total Manufacturing costs.. $668,000 Number of units to be produced… 80,000 Estimated unit product cost…… $8.35

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