50% ..I AT&T LTE 7:30 PM Done BUSN Managerial Accounting Tes... Match the costs that follow to the type of product cost (a-c) or designate as not a product cost (d). . direct labor direct materials factory overhead not a product cost s factory depreciation president's salary 4 salesmen commissions wood a factory supervisor's salary se assembler's wages 51 plastic parts 12 machine operator sa Cavy Company estimates that total factory overhead costs will be S660,000 for the year. Direct labor hours are estimated to be 100,000 Determine (a) the predetermined factory overhead rate; (b) the amount of factory overhead applied to Job 345 if the amount of direct labor hours is 560 and Job 777 if the amount of direct labor hours is 800; and (c) prepare the journal entry to apply factory overhead for April according to the predetermined overhead rate. Which of the following businesses would normally use job order costing systems and which would normally use process costing systems? Tax consultant Paint manufacturer Nail manufacturer Videographer Loti and cosmetics manufacturer Web design