Job$-$Order CostingPedantic Company uses a job order cost system and applies overhead to production on the basis of direct labor hours. On February $1,20$X$2,$ Job No$.25$ was the only job in process. The costs incurred prior to February $1$ on Job No$.25$ were $$24,000.$Job No$.23$ had been completed at a cost of $$42,000$ and was part of finished goods inventory on February $1.$ There was a $$5,000$ balance in the Raw Materials Inventory account.During the month of February, the company began production on Jobs $26$ and $27,$ and completed Jobs $25$ and $26.$ Jobs $23$ and $25$ were sold on account during the month for $$63,000$ and $$74,000,$ respectively. The following additional events occurred during the month:$1.$ Purchased additional raw materials of $$45,000$ on account$\mathrm{.}2.$ Incurred factory labor costs of $$33,500.$ Of this amount, $$7,500$ related to employer payroll taxes$\mathrm{.}3.$ Incurred manufacturing overhead costs as follows: indirect materials $$11,000$; indirect labor $$9,500$; and various other manufacturing overhead costs on account $$3,000\mathrm{.}4.$ Assigned direct materials and direct labor to jobs as follows:$|$ Job No$.|$ Direct Materials $|$ Direct Labor $||---------|------------------|--------------||25|$ $$5,000|$ $$3,000||26|$ $$17,500|$ $$12,000||27|$ $$13,000|$ $$9,000|5.$ The company uses direct labor hours as the activity base to assign overhead. Estimated total manufacturing overhead costs were $$460,000,$ total estimated direct labor costs were $$300,000,$ and total estimated direct labor hours were $20,000$ for the year. The beginning balance in the Manufacturing Overhead account is $$15,000$ of actual cost.Actual direct labor hours incurred on each job were as follows: Job No$.25,200$; Job No$.26,500$; and Job No$.27,600.$Using the information above, calculate and match each answer below:$($a$)$ Predetermined Overhead Rate: $\_\_\_\_($b$)$ Cost of Goods Manufactured: $\_\_\_\_$

Ending balance in work in process inventory $($C$)$:$\_\_\_\_\_$

Cost of goods sold in febuary $($d$)$:$\_\_\_\_$

Total job cost of Job $25($e$)$:$\_\_\_$

Manufacturing overhead cost assigned to work in process inventory during the month $($f$)$:$\_\_\_\_$

Ending balance in manufacturing Overhead $($g$)$:$\_\_\_\_\_$

Total job cost of Job $27($h$)$:$\_\_\_\_$

Manufacturing Overhead at the end of the month is $\_\_\_\_$ applied $($its either over or under$)($i$)$

Beginning balance in the work in process inventory account $($j$)$ :$\_\_\_\_\_\_$