1) Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $3,400 of direct materials and used $4,900 of direct labor. The job was not finished by the end of September, but needed an additional $3,900 of direct materials and additional direct labor of $7,400 to finish the job in October. The company applies overhead at the end of each month at a rate of 100% of the direct labor cost incurred. What is the total cost of the job when it is completed in October?

2) B&T Company's production costs for May are: direct labor, $15,000; indirect labor, $6,700; direct materials, $15,200; property taxes on production facility, $820; factory heat, lights and power, $1,020; and insurance on plant and equipment, $220. B&T Company's factory overhead incurred for May is:

3)Dallas Company uses a job order costing system. The company's executives estimated that direct labor would be $3,750,000 (250,000 hours at $15/hour) and that factory overhead would be $1,550,000 for the current period. At the end of the period, the records show that there had been 230,000 hours of direct labor and $1,250,000 of actual overhead costs. Using direct labor hours as a base, what was the predetermined overhead rate? (Round your answer to two decimal places.)

4) Copy Center pays an average wage of $12 per hour to employees for printing and copying jobs, and allocates $18 of overhead for each employee hour worked. Direct materials are assigned to each job according to actual cost. If Job M-47 used $365 of direct materials and took 20 direct labor hours of labor to complete, what is the total cost that should be assigned to the job?