Help me Solve this, and please explain step by step, so i can use it as a guide:

Swifty Company uses a job order cost system and applies overhead to production on the basis of direct labor costs: On January 1 , 2027, Job 50 was the only job in process. The costs incurred prior to January 1 on this job were as follows; direct materials 520,400 , direct labor $12,240, and manufacturing overhead $16,320. As of Janvary 1. Job 49 had been completed at a cost of $91,800 and was part of finished goods imventory. There was a $15,300 balance in the Raw Materials friventory account. During the month of January, Swifty Company began production on Jobs 51 and 52 , and completed Jobs 50 and 51 . Jobs 49 and 50 were sold during the month. The following additional events occurred during the month. 1. Purchased additional raw materials of $91,800 on account. 2. Incurred factory labor costs of $71,400. 3. Incurred manufacturing overhead costs as follows: indirect materials $17,340; indirect labor $20,400; depreciation expense on equipment \$12,240; and various other manufacturing overhead costs on account $16,320. 4. Assigned direct materials and direct labor to jobs as follows. Calculate the predetermined overhead rate for 2027, assuming Swifty Company estimates total manufacturing overhead costs of $856,800, direct labor costs of $714,000, and direct labor hours of 20,400 for the year. (Round answer to the nearest whole percent, eg. 25\%) Predetermined overhead rate Open job cost sheets for Jobs 50,51 , and 52 Enter the January 1 balances on the job cost sheet for Job 50 . Job Na. 51 Cost of completed job Direct materials Drect labor Manufacturing overhead Totalcost eTextbook and Media