1. Book It, Inc. uses a predetermined overhead rate of 150% of direct labor based on estimated overhead of $450,000 and estimated direct labor of $300,000. Job 199A incurred $100,000 of direct labor costs. How much overhead should be applied to this job?

2. My Company uses the weighted average method for process cost accounting. My Company had 20,000 units in Beginning Work in Process Inventory. We started 150,000 units this period. Ending Work in Process Inventory has 60,000 units. Calculate the units completed and transferred this period.