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Midwest Corporation has provided the following data concerning manufacturing overhead for 2020: Estimated manufacturing overhead for the year Estimated direct labor hours for the year $47,080 2,140 Two jobs were worked on during the year: Job A-101 and Job A-102. The number of direct labor-hours spent on Job A-101 and Job A-102 were 1,270 and 2,400, respectively. The actual manufacturing overhead was $52,400. What is the predetermined manufacturing overhead rate per direct labor hour for the year? Multiple Choice $44. $39. $22. $44. $39. $22. $27. The journal entry to record the issuance of direct materials represented by the following materials requisitions for the month includes: Requisition No. 372 373 374 375 376 Description Job No. 179 Job No. 184 Job No. 180 General factory use Job No. 182 Amount $5,250 $3,700 $4,525 $ 725 $2,470 Multiple Choice a debit to Work-in-Process Inventory, $15,945. a credit to Work-in-Process Inventory, $15,945. a debit to Materials Inventory, $15.945. a debit to Materials Inventory, $16,670