Can someone please help me!!! I am trying to understand how to calculate applied overhead of 95% and I am stuck. Can someone please enlighten me on the steps so I can complete my project. Please and thank you. Here is a snippet of the area that has had me stomped for the late 3 hours, and youtube isn't helping!!! LOL.

is specified as the delivery date for the wheels. As a consequence, there are no raw materials inventories, raw materials are charged directly to Work-in-process upon receipt. Upon completion goods are shipped directly to customers rather than transferred to finished goods inventory. At the beginning of September the company had the following jobs in work-in-process inventories: Job 1 $19,000 Job 2 15,000 Job 3 16.000 Total $50,000 During September, the following activities took place: 1. Started jobs 4,5,6, and 7. 2. Ordered and received the following raw materials for specified jobs: Motors Chassis Wheels Total Job 2 0 0 $700 $700 Job 3 0 0 1.100 1.100 Job 4 1,500 2,000 1,600 5,100 Job 5 1,000 4,000 1,000 6,000 Job 6 8,000 3,500 900 12,400 Job 7 7,500 3,800 0 11,300 Total $36,600 3. Incurred September manufacturing payroll: Direct Labor Job 1 $500 Job 2 3,100 Job 3 3,000 Job 4 4,000 Job 5 1,500 Job 6 2,500 Job 7 2,000 Total Direct Labor 16,600 Indirect Labor 4,000 4. Incurred additional manufacturing overhead costs for September: Manufacturing supplies purchased and used 2,000 Depreciation on factory fixed assets 6,000 Factory utilities 4,900 5. Applied manufacturing overhead using a predetermined rate based on predicted annual overhead and predicted annual direct labor cost as follows: Predicted Annual Overhead $185,250 Predicted Annual Direct Labor cost $195,000 6. Completed and shipped jobs 1 and 6. The following is what was charged to these customers: Job 1 28,000 Job 6 26,000 Total 54,000 7. Selling and Administrative costs incurred in September are the following: $3,900 Required: You need to use cell references to provide answers and calculations. 1. Develop the predetermined overhead rate. 0.95 2. Complete the job cost sheets provided below: Job 4 Job 5 Job 6 Job 7 Job 1 $19,000 Job 2 15,000 Job 3 16,000 Beginning Balance Current costs: Direct materials Direct Labor Applied overhead Total $700 3,100 1,100 3,000 5,100 4,000 6,000 12,400 11,300 1,500 2,500 2,000 $500 3. Determine the ending Work-In-Process Inventory at the end of September and provide the number of the Jobs still in Work-in-Process at the end of September