1. What kind of companies use the Job Order Costing? Give three examples of companies that use this cost accumulation system. 2. What is a requisition of materials or raw material? When the company uses it? 3. Suppose Robinson Company uses the "Job Order Costing" cost accumulation system. Your management estimates budgeted manufacturing overhead to be $1,120,000 and currently uses 28,000 direct labor-hours in production. What would be the default indirect cost allocation rate? Apply the result of PREMISE A, to a base of 28,800 projected hours. Then determine if there is an "over-applied or under-applied" and present the adjusting entry in the books.