For Neeraj Company, the predetermined overhead rate is 130% of direct labor cost. During the month, Neeraj incurred $1,000,000 of factory labor costs, of which $850,000 is direct labor and $150,000 is indirect labor. Actual overhead incurred was $1,150,000. Required: a) Compute the amount of manufacturing overhead applied during the month. (1 mark) b) Determine the amount of under/over applied manufacturing overhead. (1 mark) c) Pass the journal entry to record the underlover applied overheads. (1 mark) 6. Johnson manufactures Xingo through two processes: mixing and packing. In June, raw materials used were mixing $ 40,000 and packing $ 20,000. Factory labour costs were mixing $ 60,000 and packing $ 40,000 Manufacturing overhead costs were mixing $ 80,000 and packing $ 75,000. The company transfers units completed at a cost of $ 70,000 in the mixing department to the packing department The packing department transfers units completed at a cost of $ 130,000 to Finished Goods. Required: Journalize the assignment of these costs to the two processes and the transfer of units as appropriate. (3 marks) 8. 8 The following are selected data for Sato Furniture: Utilities for manufacturing equipment Wood Depreciation on factory building Wages for production workers Fabric Delivery expense Property taxes on factory 120,000 850,000 220,000 391,000 313,000 144,000 70,000 Required: 1. Using the selected data above, determine total (a) Direct materials (b) Direct labor (c) Manufacturing overhead (d) Product costs (e) Period costs. (2 marks) 2). Calculate Product cost per unit for 2000 furniture. (1 mark)