(Assigning costs to jobs) Kilhenny Co. uses a job order costing system and applies overhead to jobs at a predetermined rate of $2.20 per direct labor dollar. During April 2006, the company spent $14,800 on direct materials and $23,900 on direct labor for Job #344. Budgeted factory overhead for the company for the year was $660,000.

a. How did Kilhenny Co. compute the predetermined overhead rate for 2006?

b. Give the journal entry to apply overhead to all jobs, assuming that April’s total direct labor cost was $30,700.

C. How much overhead was assigned to Job #344 during April?

d. If lob #344 had a balance of $18,350 on April 1, what was the balance on April 30?LO1.