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Number of units completed 3,600 units The company applies manufacturing overhead on the basis of direct labor-hours. The predetermined overhead rate is $24 per direct laborhour. Compute the unit product cost that would appear on the job cost sheet for this job. 3. Question : (TCO F) Miller Company manufactures a product for which materials are added at the beginning of the manufacturing process. A review of the company's inventory and cost records for the most recently completed year revealed the following information: Units Materials Conversion Work in process. Jan. 1 (80% complete with respect to conversion costs) 100,000 $100,000 $157,500 Units started into production