Job Order Costing Problem Following is a summary of the job order cost sheets related to the production of Chugwater Manufacturing, Inc. during the first month of the current operating year. The same overhead rate has been used for all jobs. Raw Materials Direct Labor Overhead Applied Job 109 $ 380 420 273 Job 110 $ 660 Job 111 $1,700 Job 112 $1,100 Job 113 Not $ 420 Finished 880 320 572 280 182 1,400 910 208 Job 109 was in process at the end of the preceding year, at which time it had incurred $120 of direct labor charges and total charges of $384. Job 113 is the current month's ending work in process. Required: 1. What is the apparent factory overhead application rate?.5 2. What is the total raw materials requisitioned in the current month? 3. What is the total direct labor incurred in the current month? 4. If factory overhead is over-applied by $370 at the end of the current month, what is the total factory overhead incurred during the month? 5. If finished goods inventory increased during the month by $520, what is the cost of goods sold for the month?