1. Westan Corporation uses a predetermined overhead rate of $23.10 per direct labor-hour. This predetermined rate was based on a cost formula that estimated $277200 of total manufacturing overhead for an estimated activity level of 12000 direct labor-hours. The company incurred actual total manufacturing overhead costs of $266000 and 12600 total direct labor-hours during the period.Required:Determine the amount of manufacturing overhead that would have been applied to all jobs during the period.2. Kirkaid Company recorded the following transactions for the just completed month:a.$84000 in raw materials were requisitioned for use in production. Of this amount $72000 was for direct materials and the remainder was for indirect materials.b.Total labor wages of $108000 were incurred. Of this amount $105000 was for direct labor and the remainder was for indirect labor.c.Additional actual manufacturing overhead costs of $197000 were incurred.d.A total of $218000 in manufacturing overhead was applied to jobs.Required:3. A company assigns overhead cost to completed jobs on the basis of 120% of direct labor cost. The job cost sheet for Job 413 shows that $12000 in direct materials has been used on the job and that $8000 in direct labor cost has been incurred. A total of 200 units were produced in Job 413.Required:a.What is the total manufacturing cost assigned to Job 413?b.What is the unit product cost for Job 413?