$0 SO 13,000 22,900 8,210 Pribil Farm Equipment is a job-order costing manufacturer that uses a plantwide overhead rate based on direct labor hours. Estimations for the year include $420,000 in overhead and 30,000 direct labor hours. Pribil worked on five jobs in March. Data are as follows: Job 89 Job 90 Job 91 Job 92 Job 93 Balance, 3/1 $23,110 $18,240 $9,510 Direct materials 17,210 15,240 Direct labor cost 8,075 11,500 16,250 9,750 4,860 Direct labor hours 1,615 hrs. 2,300 hrs. 3,250 hrs. 1,950 hrs. 972 hrs. By March 31, Jobs 89 and 91 were completed and sold. The rest of the jobs remained in process. A. Calculate the predetermined plantwide overhead rate. per direct labor hour B. Calculate Work in Process on March 31. $ $ C. Calculate the cost of goods sold for March. Job 89 Job 91 D. Assume Pribil marks up cost by 40%. What is the selling price of Jobs 89 and 91? Job 89 Job 91