Glass Company makes glass orders based on the customer specifications, so the company uses job costing to track costs.

1. The company uses direct labor hours as the cost driver for manufacturing overhead application.

The company estimated the following manufacturing overhead costs for the year: $594,500

The company estimated the following usage of direct-labor hours for the year: $205,000

2.. Beginning Work-in-process, March 1 (Job 57) $100,000

3.. Beginning Finished Goods, March 1 (Job 55) $120,000

4.. Labor Information for March:

Direct-labor hours:

Job 57 6,800

Job 58 6,000

Job 59 4,000

Labor Costs:

Direct-labor wages $420,000

Indirect-labor wages $25,000

Supervisory salaries $12,000

5.. Material Information for March:

Raw materials, Inventory, March 1 $21,000

Purchase or Raw material $210,000

Direct materials requisitioned:

Job 57 $90,000

Job 58 $75,000

Job 59 $51,000

6.. Other costs incurred in March:

Factory Utilities $6,000

Sales Offices Utilities $3,000

Administrative Offices Utilities $2,000

Factory Equipment repair and maintenance costs $2,200

Depreciation on factory equipment $1,000

Manufacturing supplies purchased and used $4,000

7.. During March the following jobs were completed and sold for the following sales price:

Job 57 $400,000

Job 58 $250,000

Required: You need to use cell references to provide answers and calculations. There are 9 questions.

1. Devellop the predetermined overhead rate.

2.. Complete the job cost sheets provided below for the month of March: