Help Save & Exit Hamilton Company uses job-order costing. Manufacturing overhead is applied using a predetermined rate of 150% of direct labour cost. Any overapplied or underapplied manufacturing overhead is closed to the Cost of Goods Sold account at the end of each month. Additional information is available as follows: Job 101 was the only job in process at January 31. The job cost sheet for this job contained the following costs at the beginning of the month: Direct materials Direct labour Applied manufacturing overhead $4,000 $2,000 $3,000 Jobs 102, 103, and 104 were started during February - Direct materials requisitions for February totaled $26.000. - Direct labour cost of $20,000 was incurred for February Actual manufacturing overhead was $32,000 for February . The only job still in process at February 28 was Job 104, with costs of $2,800 for direct materials and $1.800 for direct labour. For the month of February, the manufacturing overhead was