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At the beginning of the year, Learer Company's manager estimated total direct labor cost to be $2.500,000. The manager also estimated the following overhead costs for the year. Indirect labor Rent on factory building Factory utilities Depreciation Factory equipment Repairs expense-Factory equipment Indirect materials Total estimated overhead costs $559,200 140,000 156,000 450,000 60,000 104,880 $1,500,000 For the year, the company incurred $1.520,000 of actual overhead costs. It completed and sold five jobs with the following direct labor costs: Job 201, $604,000, Job 202 $563,000 Job 203. $298.000; Job 204. $716,000, and Job 205. $314,000. In addition, Job 206 is in process at the end of the year and had been charged $7,000 for direct labor. No jobs were in process at the beginning of the year. The company's predetermined overhead rate is based on a percent of direct labor cost Required 1-o. Determine the predetermined overhead rate for the year, 1-b. Determine the overhead applied to each of the six jobs during the year, 1-c. Determine the over- or underapplied overhead at the year-end, 2. Prepare the entry to close any over- or underapplied overhead to Cost of Goods Sold at year-end, Complete this question by entering your answers in the tabs below. Reg 1A Reg 2 Reg 1B Reg 1 Determine the predetermined overhead rate for the year Required 1-o. Determine the predetermined overhead rate for the year. 1-b. Determine the overhead applied to each of the six jobs during the year. 1-c. Determine the over or underapplied overhead at the year-end. 2. Prepare the entry to close any over-or underapplied overhead to Cost of Goods Sold at year-end. Complete this question by entering your answers in the tabs below. Reg 1A Req 18 Req 10 Reg 2 Determine the Wredetermined overhead rate for the year. Predetermined overhead rate Denominator Numerator: Predetermined overhead rate Prodetermined overhead rate Ren 11 Reg 1B > Required 1-o. Determine the predetermined overhead rate for the year. 1-b. Determine the overhead applied to each of the six jobs during the year. 1-c. Determine the over- or underapplied overhead at the year-end 2. Prepare the entry to close any over- or underapplied overhead to Cost of Goods Sold at year-end. Complete this question by entering your answers in the tabs below. Reg 1A Reg 1B Req 10 Reg 2 Determine the overhead applied to each of the six jobs during the year. Overhead applied > Job Number 201 202 203 204 205 206 Total Direct Labor 604,000 563.000 298,000 716.000 314,000 17 000 S 2.512,000 Required 1-a. Determine the predetermined overhead rate for the year. 1-b. Determine the overhead applied to each of the six jobs during the year. 1-c. Determine the over- or underapplied overhead at the year-end. 2. Prepare the entry to close any over or underapplied overhead to Cost of Goods Sold at year-end. Complete this question by entering your answers in the tabs below. Reg 1A Reg 1B Req ic Reg 2 Determine the over or underapplied overhead at the year end. Factory Overhead View transaction list Journal entry worksheet