How would I figure out the factory overhead Factory overhead applied to all four jobs (a single overhead rate is used based on direct labor cost). Old School Publishing Inc. began printing operations on January 1. Jobs 301 and 302 were completed during the month, and all costs applicable to them were recorded on the related cost sheets. Jobs 303 and 304 are still in process at the end of the month, and all applicable costs except factory overhead have been recorded on the related cost sheets. In addition to the materials and labor charged directly to the jobs, $8,400 of indirect materials and $13,700 of indirect labor were used during the month. The cost sheets for the four jobs entering production during the month are as follows, in summary form:

Job 301-Direct materials$10,100, Direct labor8,500, Factory overhead5,950Total$24,550Job 302-Direct materials$19,000, Direct labor16,200,Factory overhead11,340, Total$46,540

Job 303-Direct materials$23,700, Direct labor16,300Job 304-Direct materials$12,700, Direct labor11,800