Husky Limited (HL) uses a normal job-costing system whereby it allocates manufacturing overhead to jobs based on a predetermined overhead rate based on Direct Labour Costs. At the start of the year, HL estimated that manufacturing overhead would be $1,900,000 and total Direct Labour Costs used would be $2,500,000. Required: A. Determine the budgeted manufacturing overhead rate for HL (2 points) B. Job #2018 was completed with material costs of $47,000 and direct labour cost of $28,000. What is the total cost of Job 2018? (6 points) C. Assume that, at the end of the year HL had incurred actual manufacturing overhead of $1,975,000 and had spent a total of $2,500,000 on direct labour costs. Create the journal entry required to close Manufacturing Overhead Control and the Manufacturing Overhead Allocated accounts using the write-off to cost of goods sold approach (6 points)