Ignelia Incorporated uses a job-order costing system and a predetermined overhead rate based on direct labor hours. At the beginning of the year, the company estimated manufacturing overhead for the year would be $1,184,000 and direct labor hours would be 80,000 hours. The following information pertains to September of the current year:

	Job X10	Job X11	Job X12
Work in Process, Sept. 1	$14,000	$18,000	$24,000
March production activity:
Materials used	$12,800	$8,200	$9,700
Direct labour used	$3,400	$4,600	$6,500
Machine hours	390	620	790
Labour hours	1,050	1,170	1,180

1. Calculate the predetermined overhead rate (POHR).
2. Complete a brief job-order cost sheets for the 3 jobs for the month of September. (Hint: this requires applying overhead using the rate calculated in part 1 above).
3. At the end of the September Jobs X10 and Job X11 were completed, and Job X10 was sold and delivered to a customer - show the ending balances of the Work in Process and Finished Goods inventory accounts (assume no beginning Finished Goods inventory).
4. If actual manufacturing overhead costs are $49,000, what is the amount of ovrehead Variance for September? Is it over or under applied overhead?