Job Order Costing To keep records of the actual cost of a special order job, a Job Order Cont System has been developed Overhead is applied at the rate of 50% of the direct labor cost Job Order Costing Section On January 1, 202. Division S bogan 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 4 100 Lamp Kits @ $16.40 per kit 9 Jan 4,175 sets d Lamp Kits were requisitioned, including all those in the Beginning invertory 17. Jan Payroll of 560 Direct Labor Hours $9.65 per hour 30 Jan Payroll 610 Direct Labor Hours $9.90 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 Morth End Obesinformation Actul Variable Manufacturing Overhead $ 1,380.80 Actual Fired Manufacturing Overhead $ 39,373.45 Round to two places Cost of Direct Marincurred in Man Job 2407 Cost of Director incurred in Manufacturib 2407 (13.01) Costo Marfacturing Overhead Applied to Job 2007 (18.00) Cost of manufacturing one lamp (12.03 (13.09