Government Slice, Inc. (GSI) designs and builds municipal golf courses. A course the company was working on was just finished in December of the year just ended, 2018, for a city named Burkitt, and the company is figuring out the cost of the job (using a job order costing system). The company just began a new job for the town of Sharpsburg in 2018, and the designers and gardeners have been involved, with some direct materials used also for the Sharpsburg job. The direct materials for a job consists mostly of sand, grass and turf, and shrubs or trees. The direct labor cost is based on gardener's hours spent on a job, at a rate of $ 20 per hour. The manufacturing overhead for the company primarily relates to the designing work costs, and is applied to jobs (for each customer) based on the number of designer hours per job (customer). The total year's manufacturing overhead budget for 2018 was $ 340,000. and the estimated total designer hours to be spent during the year was 11,000 hours. Calculate the predetermined overhead rate per designer hour, and apply manufacturing overhead to the Sharpsburg and Burkitt jobs. The client (the town of Burkitt) was quoted a total price of $ $1,650,000. for the entire job, and thus was billed that amount. GSI uses normal costing and closes overhead accounts to cost of sales. The Inventory balances were as follows: Direct Materials (sand, turf, trees) Work in Process Beginning balance 1/1/2019 Beginning balance 1/1/2019$ 170,000 $ 155,000 (Burkitt job) Ending balance 12/31/2019 Ending balance 12/31/2019 $ 110,000 $ 220,200 (Sharpsburg job) 1 Purchases of Direct Materials during 2019 amounted to $ 465,000. Direct Labor hours for the Burkitt job during 2019 were 18,200 hours. The designers worked 7,700 hours during the year 2018 on the two jobs, 6,400 hours related to the Burkitt job just finished, the rest for Sharpsburg. The 2018 direct materials usage for the Sharpsburg job was $ 29,000, with no indirect materials at all for any jobs used for 2018. The total actual manufacturing overhead for 2018 was $ 345,000. Was overhead over or underallocated for 2018, and by how much? What was the cost of the Burkitt job, and was there a "profit" for it? How many direct labour hours were used so far, to 12/31/2018, on the Sharpsburg job? Write up summary journal entries for the above transactions discussed above