Job Order Costing To keep records of the actual cost of a special order job, a Job Order Cost Systerm Overhead is applied at the rate of 50% of the direct labor cost has been developed. Job Order Costing Section On January 1, 20x2, Division s began Job 2407 for the Client, THE BIG CHILDREN STORE. job called for 4,000 customized lamps. The following set of transactions occurred from January 5 until the job was completed: 5-Jan Purchased 4,175 figurines$9.75 per figurine 6-Jan Purchased 4,125 sets of electical components@$1.50 per 7-Jan Purchased 4,000 lamp shades $6.80 per set. 8-Jan 4.175 figurines were requisitioned 9-Jan 4,100 sets of electrical componen 17-Jan Payroll of 630 Direct Labor Hours@ $9.65 per hour 28-Jan 3,990 lamp shades were requisitioned set. ts were requisitioned 30-Jan Payroll of 680 Direct Labor Hours@$9.90 per hour ais requisitioned were 30-Jan 3,990 lamps were completed and shipped. All materials used or scrapped, and are a cost of normal processing Actual Variable Manufacturing Overhead Actual Fixed Manufacturing Overhead $ 1,493.40 $ 41,123.45 Round to six places, Cost of Direct Material Incurred in Manufacturing Job 2407 (1 Cost of Direct Labor Incurred in Manufacturing Job 2407 Cost of Manufacturing Overhead Applied to Job 2407 Cost of manufacturing one lamp