Job Order Costing and Variance Analysis ABC Construction Ltd uses a job order costing system. The following information pertains to Job No. 101 for the month of June 2024:

Direct materials used: $8,000

Direct labor: 400 hours at $15 per hour

Applied manufacturing overhead: 150% of direct labor cost

Additional data:

Actual manufacturing overhead for June: $9,000

Other jobs in June incurred $4,000 in direct materials, $3,500 in direct labor, and $6,000 in applied overhead.

Required: a. Compute the total cost of Job No. 101. b. Prepare the journal entries to record the direct materials, direct labor, and applied overhead for Job No. 101. c. Post the journal entries to the ledger accounts. d. Determine the under-applied or over-applied manufacturing overhead for June 2024 and prepare the necessary journal entry to close the overhead account.