I am not sure how to get 540 for the summary of Factory Overhead.

600 Job Order Cost Sheet Remnant Carpet Company sells and installs commercial carpeting for office buildings. Remnant Carpet Company uses a job order cost system. When a prospective customer asks for a price quote on a job, the estimated cost data are inserted on an unnumbered job cost sheet. If the offer is accepted, a number is assigned to the job, and the costs incurred are recorded in the usual manner on the job cost sheet. After the job is completed, reasons for the variances between the estimated and actual costs are noted on the sheet. The data are then available to management in evaluating the efficiency of pperations and in preparing quotes on future jobs. On October 1, Remnant Carpet Company gave Jackson Consulting an estimate of $2,925 to carpet the consulting firm's newly leased office. The estimate was based on the following data: Estimated direct materials: 40 sq. ft. at $30 per sq. ft. $ 1,200 Estimated direct labor: 20 hours at $30 per hour Estimated factory overhead (75% of direct labor cost) 450 Total estimated costs $2,250 Markup (30% of production costs) 675 Total estimate $2,925 On October 3, Jackson Consulting signed a purchase contract, and the delivery and installation was completed on October 10. The related materials requisitions and time tickets are summarized as follows: Materials Requisition No. Description Amount 112 20 sq. ft. at $30 $600 114 24 sq. ft. at $30 720 Time Ticket No. Description Amount H10 10 hours at $30 $300 H11 14 hours at $30 420 Required: Enter amounts as positive numbers. 1. Complete that portion of the job order cost sheet that would be prepared when the estimate is given to the customer. 2. Record the costs incurred and complete the job order cost sheet. Summary Time Ticket No. Description Amount H10 10 hours at $30 $300 H11 14 hours at $30 420 Required: Enter amounts as positive numbers. 1. Complete that portion of the job order cost sheet that would be prepared when the estimate is given to the customer. 2. Record the costs incurred and complete the job order cost sheet. Job Order cost sheet customer Jackson Consulting Estimate Direct Materials Direct Labor Amount Amount Anaunt 20 sq. ft. at $30 $1,200 20 Hours at $30. 600 Direct Materials (11200 Direct Labor 1000 Factory overhead 490 1200 Total boo total cost uto Actual Direct Materials Direct Labor uat. Reg. No Description Amount Time Ticket No. Description Amount Item X Amour 310 20 sq. ft at 10 hours at $300 Direct Materias 1320 $30 $30 312 Direct Labor 720 20 sq. ft at 14 hours at 420 factory Querhad ? toto #30 Total 1320 Total cost Total 4.600) / H10 $30 6920 Total 720 2580