2. Pribil Farm Equipment is a job-order costing manufacturer that uses a plantwide overhead rate based on direct labor hours. Estimations for the year include $420,000 in Overhead and 30,000 direct labor hours. Pribil worked on five johs in March Data are as follow Balance, 3/1 Direct Materials Direct Labor cost Direct Labor Hours Job 89 Job 90 Job 91 Job 92 Job 93 $23,110 $18,240 $ 9,510 S 0 S 0 8,210 4,860 972 13,000 17,210 22,900 15,240 9,750 1,950 8,075 11,500 16,250 1,615 2,300 3,250 By March 31, Jobs 89 and 91 were completed and sold. The rest of the jobs remained in process. A. Calculate the plantwide overhead rate. B. C. Calculate the Work-in-Process on March 31 Calculate the cost of goods sold for March. Assume Pribil marks up cost by 40%. What is the selling price of Jobs 89 and 91