$7$ C$3\mathrm{.}51$ Bachr Company is a manufacturer with a fiscal year that runs

from July $1$ to June $30.$ The company uses a normal job$-$order cost

accounting system for its production costs.

It uses a predetermined overhead rate based on direct labour

hours to apply overhead to individual jobs. It prepared three budgets

of overhead costs for the $2022$ fiscal year as follows:

Although the annual ideal capacity is $150,000$ direct labour

hours, company officials have determined that $120,000$ direct labour

hours represent the normal capacity for the year.

The following information is for November $2022$ when Jobs X$-50$

and $x-51$ were completed:

Inventories, November $1$

Raw materials and supplies

Work in process $($Job X$-50)$

Finished goods

Purchases of raw materials and supplies.

Raw materials

Supplies

Materials and supplies requisitioned for production

Job X$-50$

Job X$-51$

Jobx$-52$

Supplies

Factory direct labour hours $($DLH$)$

Job X$-50$

Job $-51$

Job $x-52$

Labour costs

Direct labour wages

Indirect labour wages $(4,000$ hours$)$

Supervisory salaries

Building occupancy costs $($heat$,$ light, deprectation$)$

Factory facilities:

Sales offices

Administration offices

Factory equipment costs

Power

Repairs and maintenance

Depreciation

Other

Instructions

a$.$ Calculate the predetermined rate to be used to apply overhead to

individual jobs during the fiscal year.

b$.$ Prepare a schedule showing the costs assigned to each of Jobs

$x-50,x-51,$ and $x-52.$

c$.$ Calculate the cost of goods manufactured for November.

d$.$ Calculate the cost assigned to work in process on November $30.$

e$.$ Determine whether overhead for November is under$-$applied or

over$-$applied, and by what amount.

$($b$)$

Prepare a schedule showing the costs assigned to each of Jobs $-50,x-51,$ and $x-52.($Do not leove any answer field blank. Enter $0$ for

amounts.$)$