Cost of units completed 221,400 Cost of Goods Sold 209,050 Ending Materials Inventory 38,910 41,950 Ending work in Process inventory (d) Ending Finished Goods Inventory 47,940 51,180 The current year's predetermined overhead rate is 80 percent of direct labor cost. REQUIRED Using T accounts, compute the unknown values. LO 2, 3, 4 Job order Costing: T Account Analysis ied overhead P2. Eagle Carts, Inc., produces spec order golf carts, so Eagle Carts uses a job order costing system. Overhead is applied at the rate of 90 percent of direct labor cost. A list of transactions for January follows Jan. 1 Purchased direct materials on account, $215,400 2 Purchased indirect materials on account, $49,500. 4 Requested direct materials costing S193,200 (all used on Job X) and indirect materials costing $38,100 for production. 10 Paid the following overhead costs: utilities, $4,400; manufacturing rent, S3,800; and maintenance charges, $3,900