1. HHH, Inc. which uses a job-costing system, is a labor-intensive firm, with many skilled personnel on the payroll. Job no. 123 was the only job in process on January 1, having costs of $30,000 as of that date. Direct materials used and direct labor incurred during January were: Job N o. Direct Materials Direct Labor Job no. 123 $ 2,000 $ 6,000 Job no. 456 9,000 10,000 Job no. 789 14,000 8,000 Job #789 was the only job in process as of January 31. The firm uses normal costing to measure costs. Required: a) Assume that the company decided to use direct labor cost as its cost driver (allocation base). . If the budgeted amount of direct labor cost and manufacturing overhead are estimated to be $200,000 and $600,000, respectively, what is the firm's predetermined overhead rate (POHR)? b) Compute the cost of work-in-process inventory as of January 31. c) Compute the cost of jobs completed or COGM during January.

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