At the start of Year 3, Crandall has two jobs not yet delivered to customers. Job AT-360 was completed on December 15, Year 2. I's scheduled to ship out on January 21, Year 3. Job AT-365 is still in progress. The predetermined rate in Year 2 was $155 per direct labor-hour. Data on direct material costs and direct labor-hours for these jobs in Year 2 was as follows Direct material costs Direct labor-hours Job AT-360 $680,000 4,800 hours Job AT-385 $947,000 6,200 hours During Year 3, Crandall incurred direct material costs and direct labor-hours for all jobs worked in Year 3, including the completion of Job AT-365, as follows Direct material costs Direct labor-hours Actual manufacturing overhead $15,780,000 150,000 $18,609 400 To compute the predetermined overhead rate, Crandall uses the previous year's actual over- head rate. At the end of Year 3, three jobs had not been shipped. Data on these jobs is as follows: Direct materials Direct labor-hours Job status AT-285 $154,000 2,600 hours Finished AT-288 $224,500 3,400 hours Finished AT-292 $112.400 7,500 hours In progress A. What was the amount in the beginning Finished Goods and beginning Workin-s Process accounts for Year 3? B. Crandall incurred direct materials costs of $210,000 and used an additional 800 hours in Year 3 to complete Job AT-365. What was the final (total) cost charged to Job AT-365? C. What was the overapplied or underapplied overhead for Year 3? Crandall prorates any overapplied or underapplied overhead to Cost of Goods Sold, Finished Goods Inventory, and Work-in-Process Inventory. Prepare a | D. properly formatted journal entry to prorate the Overapplied or Underapplied Overhead calculated in requirement. As an allocation basis, use the direct labor hours in each account from Year 3. E A customer requested that Crandall bid on a job to be finished in Year 4. Crandal has estimated that the job will need approximately $156,000 in direct materials and 8,000 direct labor-hours demand for its services will be below average in Year 4, and the CEO therefore would like to bid aggressively, but doesn't want to lose money on the project. Crandall estimated essentially no sales or administrative costs connected with this job. What is the minimum amount the company can bid on the job and not incur a loss? (In order to perform an estimation of the variable portion of overhead, use the high-low method.) Due to the condition of the economy, Crandal believes 0