) ABC Manufacturing Company has been in business for 10 years. The company uses a job-order cost accounting system. The transactions that have occurred in the last month of operations are as follows: 1. Direct materials used during the month: Job 26 $12,500 Job 27 6,400 Job 28 14,200 2. Direct labour charged to the jobs during the month was: Job 26 $21,000 Job 27 17,000 Job 28 11,000 3. Manufacturing overhead was applied to jobs worked on using a predetermined overhead rate based on 60% of direct labour costs. 4. Actual manufacturing overhead costs incurred during the month amounted to $42,000. 5. Job 26 consisting of 1,900 units and Job 28 consisting of 550 units were completed during the month. Instructions Answer the following: a. How much manufacturing overhead was applied to Job 26 and 28 during the month? b. Calculate the unit cost of Jobs 26 and 28. c. What was the ending work in process for Job 26? d. What is the balance of Work in Process Inventory at the end of the month for all jobs? e. Determine by how much if manufacturing overhead was under- or over-applied during the month. f. When the job in work in process is fully manufactured and completed, where does this inventory move? g. What happens to the inventory that remains not sold?