Baehr Company is a manufacturing company with a fiscal year that runs from July 1 to June 30. The company uses a job-order accounting system for its production costs. A predetermined overhead rate based upon direct labor hours is used to apply overhead to individual jobs. A flexible budget of overhead costs was prepared for the fiscal year as shown below.

Direct labor hours	100,000	120,000	140,000
Variable overhead costs	$325,000	$390,000	$455,000
Fixed overhead costs	216,000	216,000	216,000
Total overhead	$541,000	$606,000	$671,000

Although the annual ideal capacity is 150,000 direct labor hours, company officials have determined 120,000 direct labor hours to be normal capacity for the year.

The information presented below is for November. Jobs 83-50 and 83-51 were completed during November.

Inventories November 1:
Raw materials and supplies	$ 10,500
Work-in-process (Job 83-50)	54,000
Finished goods	112,500
Purchases of raw materials and supplies:
Raw materials	$135,000
Supplies	15,000
	$150,000

Materials and supplies requisitioned for production:
Job 83-50	$ 45,000
Job 83-51	37,500
Job 83-52	25,500
Supplies	12,000
	$120,000

Factory direct labor hours:
Job 83-50	3,500
Job 83-51	3,000
Job 83-52	2,000
	8,500

Labor costs for people working in the factory:
Direct labor wages	$51,000
Indirect labor wages (4,000 hours)	15,000
Plant manager salary	6,000
	$72,000

Building occupancy costs (heat, light,
depreciation, etc.):
Factory facilities	$6,500
Sales offices	1,500
Administrative offices	1,000
	$9,000

Factory equipment costs:
Power	$4,000
Repairs and maintenance	1,500
Depreciation	1,500
Other	1,000
	$8,000

A) Actual manufacturing overhead incurred during November was __________?

B) Assume the predetermined overhead rate is $4.50 per direct labor hour. The total cost of Job 83-50 is __________ ?

C) Assume Baehrs predetermined overhead rate is $4.50 per direct labor hour. The total amount of overhead applied to jobs during November was