Given data
 

Costs incurred in January Jobs Worked in January 9 30 Job A 11 Job B 12 Job C 13 Job D 14 Job E 15 Job F 16 Job G 17 Job H 18 TOTALS 19 20 Labor rate 21 Average Labor Rate in January 22 26 January Overhead Application Rate 27 Direct Materials Used $ 33 Factory Cleaning 34 Depreciation 35 Utilities 36 Rent 37 TOTAL 38 39 Inventory Information 40 Raw Materials Inventory, January 1 41 Raw Materials Inventory Purchases 42 Work-in-Process Inventory, January 1 43 Finished Goods Inventory, January 11 44 45 46 28 Actual Overhead Costs Incurred in January 29 Actual Overhead Costs 30 Office Supplies 31 Indirect Materials 32 Indirect Labor $0 $4,500 $13,000 $8,500 23 Manufacturing Overhead Application Rate Information 24 Estimated Total Overhead Costs 25 Estimated Total Direct Labor Hours $10,500 $18,000 $16,000 $11,500 $82,000 85,500 500 28.00 per hour $7,000 $9,500 $30,000 $3,000 $16,000 $7,500 $12,000 $85,000 Direct Labor $10,000 $110,000 $45,000 50 hours incurred 35 90 75 120 70 45 50 60 545