2. Computing Predetermined Overhead Rates and Job Costs 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 Fixed manufacturing overhead cost Variable manufacturing overhead cost per machine-hour Required: 100,000 $650,000 $3.00 l. 2. 3. Compute the plantwide predetermined overhead rate. During the year, Job 400 was started and completed. The following information was available with respect to this job: Direct materials Direct labor cost Machine-hours used $450 $210 40 Compute the total manufacturing cost assigned to Job 400. If Job 400 includes 52 units, what is the unit product cost for this job?