Aquazona Pool Company is a custom pool builder. The company recently completed a pool for the Drayna family (Job 1324) as summarized on the incomplete job cost sheet below.

Job Cost Sheet
Job Number: 1324
Date Started: 7/8/2018
Date Completed: 8/30/2018
Description: Drayna Pool
									Applied
Direct Materials				Direct Labor					Manufacturing Overhead
Req. No	Amount			Ticket	Hours		Amount			Hours	Rate	Amount
MR 3345	$	1,600		TT 335	27		$	553.50
MR 3372		930		TT 340	46			943.00
MR 4251		1,290		TT 385	25			512.50
MR 4263		1,770		TT 425	31			635.50
MR 5236		2,000		TT 445	34			697.00
	$	7,590			163		$	3,341.50		?	?	?
Cost Summary
Direct Materials Cost							$	7,590.00
Direct Labor Cost								3,341.50
Applied Manufacturing Overhead								?
Total Cost

The company applies overhead to jobs at a rate of $10.25 per direct labor hour.

Required: 1. Calculate how much overhead would be applied to Job 1324.

2. Compute the total cost of Job 1324.

3. Assume the company bids its pools at total manufacturing cost plus an additional 28 percent. If actual costs were the same as estimated, determine how much revenue the company would report on the sale of Job 1324.

4. Calculate how much gross profit Aquazona made on the sale of the Drayna pool, before any adjustment for over- or underapplied manufacturing overhead.