$175,000 ; Job 628, $420, 000 ; and Job 629, $184, 000 . In addition , Job 630 is in process at the end of 2013 and had been charged $10,000 for direct labor . No jobs were in process at the end of 2012 . The company's predetermined overhead rate is based on direct labor cost . Page 810 Required 1 . Determine the following . 1 . Predetermined overhead rate for year 2013 . 2 . Total overhead cost applied to each of the six jobs during year 2013 . 3 . Over - or underapplied overhead at year-end 2013 . 2 . Assuming that any over - or underapplied overhead is not material , prepare the adjusting entry to allocate any over - or underapplied overhead to Cost of Goods Sold at the end of year 2013 . Check ( 1 0 ; $1 1. 500 overapplied