\begin{tabular}{|l|rr|l|} \hline \multicolumn{4}{|c|}{ Estimates for the Year } \\ \hline Manufacturing Overhead (MOH) & & 3,830,000.00 & case 1 \\ \hline Machine Hours (MH) & & 4,800 & case 1 \\ \hline POHR (predetermined overhead rate & & 797.92 & per MH \\ \hline \end{tabular} \begin{tabular}{|l|r|r|r|} \hline Jobs in Process at the BEGINNING of the Year (Case 2) & & \\ \hline & \multicolumn{3}{|c|}{ Production "Campaigns" } \\ \hline & Q1-201219 & Q2-201220 & TOTAL \\ \hline \# of units (boxes) & 16,000 & 32,000 & \\ \hline Actual machine hours & 10.0 & 2.0 & \\ \hline Direct materials & 84,800.00 & 60,000.00 & \\ \hline Direct labor costs & 240.00 & 80.00 & \\ \hline STEP 1: MOH Applied (POHR*MH) & & & \\ \hline STEP 2: Beginning WIP Totals (DM+DL) & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|l|} \hline \multicolumn{3}{|c|}{ Beginning of the Year Inventory } \\ \hline Direct Materials & 348,800 & gWes \\ \hline STEP 3: Work-in-process & & \\ \hline Finished Goods (boxes of Muesli) & 426,680 & g.Wes \\ \hline \end{tabular} \begin{tabular}{|l|r|r|} \hline \multicolumn{3}{|c|}{ Completed Job Sheet Information for the Year } \\ \hline Direct Materials Used & 7,905,400 & \\ \hline Direct Labor Costs & 960,000 & \multirow{2}{*}{ awes } \\ \hline Actual Machine Hours (all jobs) & 4,762 & \\ \hline STEP 4: Applied Overhead (uses POHR) & & \\ \hline \end{tabular} \begin{tabular}{|l|rr|l|} \hline \multicolumn{4}{|c|}{ Estimates for the Year } \\ \hline Manufacturing Overhead (MOH) & & 3,830,000.00 & case 1 \\ \hline Machine Hours (MH) & & 4,800 & case 1 \\ \hline POHR (predetermined overhead rate & & 797.92 & per MH \\ \hline \end{tabular} \begin{tabular}{|l|r|r|r|} \hline Jobs in Process at the BEGINNING of the Year (Case 2) & & \\ \hline & \multicolumn{3}{|c|}{ Production "Campaigns" } \\ \hline & Q1-201219 & Q2-201220 & TOTAL \\ \hline \# of units (boxes) & 16,000 & 32,000 & \\ \hline Actual machine hours & 10.0 & 2.0 & \\ \hline Direct materials & 84,800.00 & 60,000.00 & \\ \hline Direct labor costs & 240.00 & 80.00 & \\ \hline STEP 1: MOH Applied (POHR*MH) & & & \\ \hline STEP 2: Beginning WIP Totals (DM+DL) & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|l|} \hline \multicolumn{3}{|c|}{ Beginning of the Year Inventory } \\ \hline Direct Materials & 348,800 & gWes \\ \hline STEP 3: Work-in-process & & \\ \hline Finished Goods (boxes of Muesli) & 426,680 & g.Wes \\ \hline \end{tabular} \begin{tabular}{|l|r|r|} \hline \multicolumn{3}{|c|}{ Completed Job Sheet Information for the Year } \\ \hline Direct Materials Used & 7,905,400 & \\ \hline Direct Labor Costs & 960,000 & \multirow{2}{*}{ awes } \\ \hline Actual Machine Hours (all jobs) & 4,762 & \\ \hline STEP 4: Applied Overhead (uses POHR) & & \\ \hline \end{tabular}