Dash Industries Inc. manufactures recreational vehicles. Dash uses a job order cost system. The time tickets from April jobs are summarized as follows Job 201 Job 202 Job 203 Job 204 Factory supervision2,740 $5,090 6,120 4,210 6,787 Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $22 per direct labor hour. The direct labor rate is $53 per hour Dash Industries Inc. manufactures recreational vehicles. Dash uses a job order cost system. The time tickets from April jobs are summarized as follows Job 201 Job 202 Job 203 Job 204 Factory supervision2,740 $5,090 6,120 4,210 6,787 Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $22 per direct labor hour. The direct labor rate is $53 per hour