(Comprehensive) Safety First, Inc., designs and manufactures perimeter fenc¬ ing for large retail and commercial buildings. Each job goes through three stages: design, production, and installation. Three jobs were started and completed during the first week of May 2006. No jobs were in process at the end of April 2006. Information for the three departments for the first week in May follows:

Overhead is applied using departmental rates. Design and Installation use direct labor cost as the base, with rates of 30 and 90 percent, respec¬ tively. Production uses machine hours as the base, with a rate of $15 per hour. Actual overhead for the month was $26,400 in Design, $15,000 in Pro¬ duction, and $7,300 in Installation.

a. Determine the overhead to be applied to each job. By how much is the overhead underapplied or overapplied in each department? For the company?

b. Assume that no journal entries have been made to Work in Process In¬ ventory. Make all necessary entries to both the subsidiary ledger and general ledger accounts.

c. Calculate the total cost for each job.LO1.

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DEPARTMENT Job #2019 Direct labor hours Design Production Installation 200 NA 140 Machine hours NA 180 NA Direct labor cost $20,400 $8,500 $2,520 Direct material $ 2,400 $29,100 $2,600 Job #2020 Design Production Installation Direct labor hours 170 NA 160 Machine hours NA 600 NA Direct labor cost $17,340 $14,900 $2,880 Direct material $2,050 $67,200 $9,200 Job #2021 Design Production Installation Direct labor hours 180 NA 820 Machine hours NA 240 NA Direct labor cost $18,360 $5,900 $3,800 Direct material $4,400 $58,000 $2,600