6 H K M N O Job 102 R 16,000 P Job 103 24,000 $60,000 2 Direct labor incurred and charged to jobs during the month was: Job 101 $30,000 Job 102 28,000 Job 103 20,000 $78,000 3 Manufacturing overhead was applied to jobs worked on using a predetermined overhead rate based on 75% of direct labor costs. 4 Actual manufacturing overhead costs incurred during the month amounted to $66,000. 5 Job 101 consisting of 1,000 units and Job 103 consisting of 200 units were completed during the month. Instructions 1 How much manufacturing overhead was applied to Job 103 during the month? 2 Compute the unit cost of Jobs 101 and 103. 3 What is the balance in Work In Process Inventory at the end of the month? 4 Determine if manufacturing overhead was under- or overapplied during the month. How much?