4. For September 2020, the cost of Direct Materials transferred into the Filling Dept. of a bottled water company is $98,000. Direct Labor cost incurred for the same department is $108,000, and estimated Factory Overhead cost applied to production is 30% of Direct Labor cost. The total cost of finished goods transferred out of the Filling Dept. is $287,000. The cost of beginning work in process (WIP) inventory in the Filling Dept. on September 1 was unknown and the ending balance in WIP Inventory-Filling on September 30 is $28,000. Calculate the Filling Dept.'s beginning WIP Inventory amount on September 1, 2020. 5. Moody Company is working on Jobs numbered 204 and 205. The two jobs have the following combined data: Total direct material (DM) cost $180,000; total direct labor (DL) cost, S120,000. Estimated factory overhead (FO) cost is applied at a rate of 70% of direct labor cost. Job #204 has a total cost of S167,000 and is completed during the accounting period. a) Prepare the journal entry for completion of Job # 204. b) Calculate the current cost of partially completed Job # 205. 6. Rundle, Inc. provided the following data from its cost accounting records for 2019: Estimated activity 62,000 direct labor (DL) hours Actual activity 63,400 direct labor hours Estimated factory overhead cost $238,700 Actual factory overhead cost $243.950 a) Calculate the predetermined factory overhead rate if Rundle bases the rate on direct labor hours? b) Calculate the under or over-applied factory overhead amount for 2019. 7. Portnoy, Inc. applies factory overhead (FO) cost to production at a predetermined factory overhead rate of 85% based on direct labor cost. Job No. 199, the only job still in process at the end of September, has factory overhead cost of $3,655. Calculate the amount of direct materials (DM) cost in Job 199 assuming the balance in Work in Process Inventory at the end of September is $22,400