ABC Company uses a job-order costing system where each job is unique. the following jobs were under process on the 1st of Jan 2020: the job order cost NITO $150,000 N120 $175,000 The company incurs MOH on production using DLH. the estimated MOH for 2020 was $360,000 and the estimated DLH was 60,000. by the end of 2020, the company has the following jobs: Job number DM DL status NIIO $140,000 $60,000 completed N120 $100,000 $150,000 completed N130 $300,000 $320,000 completed N140 $145,000 $80,000 not completed DL rate was $10/DLH, and the total Actual MOH during the year was $382,000. required: 1. Calculate the pre-determined rate for allocating BMOH in 2020. 2. Calculate the cost of each job by filling the table below. 3. Show the accounting treatment of the MOH differences and journalize the required entry using the materiality method