Job Order Costing To keep records of the actual cost of a special order job, a Job Order Cost System has been developed. Overhead is applied at the rate of 50% of the direct labor cost. Job Order Costing Section On January 1, 20x2, Division S began Job 2407 for the Client, THE BIG CHILDREN STORE. The job called for 4,000 customized lamps. The following set of transactions occurred from January 5 until the job was completed: 5-Jan Purchased 4,000 Lamp Kits @ $16.40 per kit. 9-Jan 4,125 sets of Lamp Kits were requisitioned. 17-Jan Payroll of 620 Direct Labor Hours @ $9.75 per hour. 30-Jan Payroll of 670 Direct Labor Hours @ $10.00 per hour. 30-Jan 3,990 lamps were completed and shipped. All materials requisitioned were used or scrapped, and are a cost of normal processing. Month End Overhead Information Actual Variable Manufacturing Overhead Actual Fixed Manufacturing Overhead $ 1,161.00 $ 40,873.45 Round to two places, $##.## Cost of Direct Material incurred in Manufacturing Job 2407 {13.01} Cost of Direct Labor Incurred in Manufacturing Job 2407 {13.02) Cost of Manufacturing Overhead Applied to Job 2407 {13.03) Cost of manufacturing one lamp {13.04}