I. Actual Direct labor costs and Actual Direct material costs are written [entered, or put] on A job-order sheet. Estimated, not actual, manufacturing overhead costs are entered on a Job-Order Sheet. A. Explain why estimated costs are used. B. Explain how the amount for Manufacturing Overhead Costs shown on each job-cost sheet is determined [i.e. calculated]. II. Fill in the following answer sheet, on your answer file. Letters refer to items on Job-order sheet shown below. Some spaces might be blank. C. D. II. Answers: A. Job Cost Sheet Job Number Department Item H. H B. Amount B I. I 2B47 Milling Special Order Coupling ---Direct Materials--- ------Direct Labor------ Ticket # Hours Amount C D E Req. # A J. NOTE: @ $10 per Direct labor hour K. K L E. I. F. G. Manufacturing Overhead Applied Hours F Req. # is Requisition Number; Ticket # is Ticket Number Rate $10 @ Amount G Materials Requisition Number 14873 Job Number to be charged 2B47 Department Milling Description M46 Housing G7 Implementor Quantity 2 1 Materials Requisition Number 14874 Job Number to be charged 3C49 Department Milling Description B226 Bolt B1126 Bracket Quantity 6 Unit cost $124 $226 3 Unit cost $ 1 $ 5 Total Cost $ 248 226 $ 474 $ Total Cost $ 6 15 21 Time Ticket Number. Employee Started 7:00 12:30 Started 7:00 Time Ticket Number Employee 11:00 Ended 12:30 12:00 3:30 Ended 11:00 12:00 3:30 843 Time Completed 5 3 844 EKAH AEBH Time Completed 4 1 3 Rate $18 $18 Rate $16 Maintenance $16 Amount $ 90 54 Amount $ 64 48 Job Number 2B47 3C49 Job Number 3C50 2B47