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(Click the icon to vew additional inflormation.) Anad the tecuirements Fequirement 1. Prepare a job cost record for Job 423. Calcalate the predetermined overhead allocation rato (round to fwo decimal places): then allocate manufacturing overheod bo the job. Began by determining the tobal amount of direct matenials and drect labor incurred on the job. Nert, calculate the predetermined overhead allocation rabe and apgly mancfacturing cyermeod to the job. Lasty, compise the total cont of Job 423 and the cost per DVD. Best Tischnology Co. manufactures DVDs for computer noftware and entertainment companies. Best uses job order costing. On September 2, Best began productio for Panorama Pictures for S1.60 saies price per DVD. Best promised to deliver the DVDs to Panorama Pictures by September 5 . Best incurred the following direct ca Click the icon to view the costs) (1. Click the icon to view additional information.) Data table More info Best Technology allocates manufacturing overhead to jobs based on the relation between estimated overhead of $667,000 and estimated direct labor costs of $460,000. Job 423 was completed and shipped on September 3