I am mostly confused on the manufacturing overhead allocated amount.

White Technology Co. manufactures DVDs for computer software and entertainment companies. White uses job order costing. On April 2, White began production of 5,900 DVDs, Job 423, for Prototype Pictures for $1.40 sales price per DVD. White promised to deliver the DVDs to Prototype Pictures by April 5. White incurred the following direct costs: (Click the icon to view the costs) (Click the icon to view additional information.) Data Table 0 More Info Date Amount Labor Time Record No. 656 White Technology tocates manufacturing overhead to jobs based on the relation between estimated overhead of $625,000 and estimated direct labor costs of $500,000. Job 423 was completed and shipped on April 3. Description 10 hours @ $14 per hour 20 hours @$15 per hour 4.02 140 300 4/03 Print Materials Requisition Date Amount 5 125% of direct 63 64 74 Description 31 s polycarbonate plastic $12 per 25 lbs acrylic plastic @ $27 perib lbs. refined aluminum @ $45 perb 4/02 4/03 abor cost 3 next question Print Done i Requirements 1. Prepare a job cost record for Job 423. Calculate the predetermined overhead allocation rate (round to two decimal places); then allocate manufacturing overhead to the job. 2. Journalize in summary form the requisition of direct materials and the assignment of direct labor and the allocation of manufacturing overhead to Job 423. Wages are not yet paid. 3. Journalize completion of the job and the sale of the 5,900 DVDs on account. Print Done