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Job Order Costing The Allied Manufacturing is a labor-intensive company. It began the month of December with Job # 301 in production. Costs charged to the Job # 301: direct materials, S200, direct labor $1,100, and manufacturing overhead, $495. The company reports the following cost data for December: Job # 301 Job # 302 Job # 303 Direct Materials S 100 1,200 2,900 Direct Labor S 600 8,000 9,300 Atthe end of December Job # 303 was the only job that remained in production and the company manage to sell Job # 302 for $16,000. REQUIRED a) What overhead base should be used? Why? b) When should the overhead application rate be determined? Why? c) Compute the amount of manufacturing overhead that would be applied to each job in December d) Compute the cost of Work in Process Inventory at December 31 e) Compute the cost of Finished Goods Inventory at December 31. f) Compute the gross profit for Job # 302