Estimated manufacturing overhead for the year = $30,000 Estimated director labor hours for the year = 2,000 hours Two jobs were worked on during the year: Job A-101 and Job A-102. The number of direct labor hours spent on Job A-101 and Job A-102 were 1,200 and 1,000, respectively. The actual manufacturing overhead was $37,000. What is the predetermined manufacturing overhead rate per direct labor hour for the year? Answer $15 $20 $25 $30 Based on the information in question #5 what was the amount of manufacturing overhead applied to Job A-101? Answer $16,000 $18,000 $24,000 $44,000 Based on the information in question #5 what is the amount of the under- or overapplied manufacturing overhead? Answer $1,000 underapplied $3,000 overapplied $4,000 underapplied $7,000 overapplied The following are Mill Co.'s production costs for October: Direct material $100,000 Direct labor $ 90,000 Factory overhead $ 4,000 What amount of costs should be traced to specific products in the production process? Answer $194,000 $190,000 $100,000 $90,000