EL 17-3 a 7 PE 17-3B Factory overhead costs OBJ. 2 During August, Rothchild Company incurred factory overhead costs as follows: indirect materials, $17.500, indirect labor, $22,000; utilities cost, 89,600; and factory depreciation, $17.500. Journalize the entry to record the factory overhead incurred during August EE 174 w ow EL 17-40 SHOW VE HOW PE 17-48 Applying factory overhead Owa Rothchild Company estimates that total factory overhead costs will be $810,000 for the year. Direct labor hours are estimated to be 90,000. For Rothchild Company, (a) determine the predetermined factory overhead rate using direct labor hours as the activity base, (b) determine the amount of factory overhead applied to Jobs 40 and 12 in August using the data on direct labor hours from Practice Exercise 17-23, and (e) prepare the journal entry to apply factory overhead to both jobs in August according to the predetermined overhead rate. 17-5 How ME HOW 175 PE 17-58 Job costs Om At the end of August, Rothchild Company had completed Jobs 40 and 12. Job 40 is for 10,000 units, and job is for 11,000 units. Using the data from Practice Exercises 17.11, 17-25, and 1741, determine (a) the balance on the job cost sheets for Jobs 40 and 42 the end of August and C) the cost per unit for Jobs 60 and 12 at the end of August