1. Develop the predetermined overhead rate Predetermined Overhead Rate = Estimated Annual Overhead $184,500 / Estimated Annual Direct Labor Cost $205,000 2. Complete the job cost sheets provided below: Job 1 Job 2 Job 3 Job 4 Job 5 Job 6 Job 7 Beginning Balance Current costs 15,000 16,000 9,000 Direct materials Direct Labor Applied overhead S$ 700.00 $1,100.00 $1,500.00 $6,000.00 $12,400.00 11,300.00 S600.00 3,100.00 $3,000.00 $4,000.00 $1,500.00 2,500.00 2,000.00 360.00 $1,860.00 $1,800.00 $2,400.00 900.00 $1,500.00 S1,200.00 $20.960 $20,660 $21.900 $16.900 Total $16.400 3. Determine the ending Work-In-Process Inventory at the end of September and provide the number of the Jobs still in Work-in-Process at the end of Septembe Ending Work In Total Cost Process ob 2 ob 3 Job 4 ob 5 ob 7 Ending Work in Process $20,660 S21,900 $16,900 $14,500 $82,360 4. Determine the Cost of Goods Sold for September and provide the number of the Jobs in Cost of Goods Sold for September Total Job 6 Cost of Goods Sold $16.400 S37,360