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YAKO SITY The following information pertains to Glass Works Company for 2014. Budgeted direct-labour cost: -----66,000 hours at $16 per hour Actual direct-labour cost: -----95,000 hours at $17.50 per hour. Budgeted Manufacturing Overhead: -$ 950,300 Actual Manufacturing Overhead: ST UNIVER SON 10) YAKI Depreciation $ 260,000 NIVERSITY Property Taxes------ ---15,000 Indirect Labour ----80,000 SITY YAKI SITY O Supervisory Salaries -210,000 Utilities 59,000 ST UNIVER Insurance --33,000 RSITY Rental of Space 301,000 ) YAK Indirect Material 78,000 | YAKO Required SITY) a) Compute the firm's predetermined overhead rate, which is based on direct-labour Indirect Labour ---80,000 Supervisory Salaries -210,000 Utilities 59,000 Insurance -33,000 Rental of Space 301,000 Indirect Material 78,000 D Required a) Compute the firm's predetermined overhead rate, which is based on direct-labour hours. (3 marks) b) Calculate the overapplied or underapplied overhead for 2014. (4 marks) C) Prepare a journal entry to close out the Manufacturing Overhead Account into Cost of Goods Sold. (3 marks). TER JAK