Khan products company uses a job order cost system. for a number of months, there has been an ongoing rift between the sales department and the production department concerning a special-order product, tc-1. tc-1 is a seasonal product that is manufactured in batches of 1,000 units. tc-1 is sold at cost plus a markup of 40% of cost. the sales department is unhappy because fluctuating unit production costs significantly affect selling prices. sales personnel complain that this has caused excessive customer complaints and the loss of considerable orders for tc-1. the production department maintains that each job order must be fully costed on the basis of the costs incurred during the period in which the goods are produced. production personnel maintain that the only real solution to the problem is for the sales department to increase sales in the slack periods. andrea parley, president of the company, asks you as the company accountant to collect quarterly data for the past year on tc-1. from the cost accounting system, you accumulate the following production quantity and cost data. quarter 1 2 3 4 direct materials 96000 336000 72000 336000 direct labor 36000 126000 27000 126000 manufacturing overhead 100000 141860 87000 126000 total 232000 603860 186000 588000 production in batches 4 14 3 14 unit cost (per batch) 58000 43133 62000 42000 c) restate the quarterly data by applying overhead as a set rate per batch