In a job-order system, all completed job-order cost sheets of a firm can serve as a subsidiary ledger for the: a. overhead control account. b. finished goods inventory account. C. work-in-progress account. d. raw materials account. The following information is related to Alpha Company: $247,000 $205,000 Estimated manufacturing overhead costs for the year Actual manufacturing overhead costs for the year Estimated direct labor hours for the year Actual direct labor hours for the year 50,000 34,000 Alpha uses normal costing and applies overhead on the basis of direct labor hours. The predetermined overhead rate of Alpha Company is: a. $4.9 per hour. b. $8.7 per hour. C. $7.3 per hour. d. $4.1 per hour