Given: Tiana Shar, the controller for Caesar Glassware Company, is in the process of analyzing the overhead costs for the month of November. She has gathered the following data for the month. Labor Direct-labor hours: Job 57 7,000 Job 58 6,000 Job 59 4,000

Labor costs: Direct-labor wages $408,000 Indirect-labor wages 30,000 Supervisory salaries 12,000

Material Inventories, November 1: Raw material and supplies $21,000 Work in process (job 57) 108,000 Finished goods 125,000

Purchases of raw material and supplies: Raw material $270,000

Supplies (indirect material) 30,000

Direct material and supplies requisitioned for production: Job 57 $90,000 Job 58 75,000 Job 59 51,000 Supplies (indirect material) 24,000 Total $240,000 Other Building occupancy costs (heat, light, depreciation, etc.) Factory facilities $12,800 Sales offices 3,200 Administrative offices 2,000 Total $18,000 Production equipment costs: Power $8,200 Repairs and maintenance 3,000 Depreciation 3,000 Other 2,000 Total $16,200 The firms job-order costing system uses direct-labor hours (measured at practical capacity) as the cost driver for overhead application. In December of the preceding year, Shar had prepared the following budget for direct-labor and manufacturing-overhead costs for the current year. The plant is theoretically capable of operating at 140,000 direct-labor hours per year. However, Shar estimates that the practical capacity is 115,000 hours in a typical year. Manufacturing Overhead Direct-Labor Hours Variable Fixed 100,000 $300,000 $230,000 115,000 345,000 230,000 130,000 390,000 230,000 During November the following jobs were completed: Job 57 10 oz.water glasses Job 58 5 oz. juice glasses How do I find:

1. Calculate the predetermined overhead rate for the current year 2. Calculate the total cost of Job 57.

3. Compute the amount of manufacturing overhead applied to job 59 during November.

4. What was the total amount of manufacturing overhead applied during November?

5. Compute the actual manufacturing overhead incurred during November.

6. Calculate the overapplied or underapplied overhead for November