14. Mannheim manufacturing company applies factory overhead cost based on an estimated number of machine hours used in production. At the beginning of the year 2019, it estimated that factory overhead costs would be $700,000. Actual factory overhead costs incurred for the year 2019 were $740,000, and actual machine hours were 70,000 machine hours. Mannheim's over-applied factory overhead cost for the year 2019 was $4,000. Calculate Mannheim's Predetermined Factory Overhead rate used in the year 2019 (round to nearest $0.00). 15. The following cost data is available for completed Job No. 613: Direct materials cost, $100,000; direct labor cost, $120,000, average direct labor (DL) rate $ 16 per DL hour; predetermined factory overhead rate is $12 per DL hour. a) Prepare the Journal Entry that was made to apply factory overhead cost to Job No. 613 b) Calculate the total completed cost of Job No.613. 16. Van Halen, Inc. is a manufacturing company that worked on the following jobs during September 2020. Job No. 165 Job No. 190 Job No. 192 Total job cost $ 2,800 1,940 ??? Job 165 was completed during September 2020 and later sold for $5,000 in October. Jobs 190 and 192 are not done as of the end of September. The September 30 balance in Van Halen's Work in Process (WIP) Inventory account was $4,000. a) Prepare the Journal Entry for the completion of Job 165. ) Calculate the partially completed cost of Job 192