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ResourDe Room Company prints custom training material for corporations. was stared January 2014. The company uses a two cost and labor andene 2014: is charged to printing jobs onthe basis of direct labor cost The following intormaton is available to Budgeted direct labor costs Budgeted overhead costs 500,000 Cost of actual material used Actual direct labor costs Actual overhead costs 474.000 There were two jobs in process on December 31.2014: Job 11 and Job 12. Costs added to eachjob as otDooember 31 are as follows: Job 11 Job 12 Direct materials Direct labour 6.200 12,400.00 because 23.120.00 to costof goods sold when completed. al printing e transferred finished goods inventories Kbs Resource Room Company has no 1) Compute the overhead allocation rate. Overhead alocation rate: 2) Determine the total manufacturing cost incurred Callocated during the period. 3.) Calculate the ending balance in work in process and cost of goods sold before any adjustments for under or overallocated overhead. Job 11 Job 12 Total Ending work in Cost of Goods Sold Ending cost of goods sold 4) Calculate under or overallocated overhead. Ending manufacturing overhead 5) Calculate the ending balances in workin process and cost of goods sold if the under or overallocated overhead amount is a) Written off to cost of goods sold Write-off of Over or (Before Underallocated Balance (After Write-off overhead 47500 Total b) Prorated using the overhead allocated in 2014 (belore propration) in the ending balances of cost of goods sold and work in processs control accounts. over or (Before Each Account Allocation Underallocate Balance (after