Job Variable Fixed 101 $29,900 $104,000 102 27,500 88,200 103 4,600 17,000 $63,000 $209.200 In the first quarter of this year, 40% of marketing and administrative costs were variable and 60% was fixed. You're told the jobs 101 and 102 were sold for $850,000 and $550,000, respectively. All over or under applied overhead for the quarter is written off to Cost of Goods Sold. Required: A. Present in T-accounts the actual manufacturing costs flows for the three jobs in the first quarter of this year. B. Using last year's overhead costs and direct labor hours as this year's estimate, calculate predetermined overhead rates per direct labor hour for variable and fixed overhead. C. Present in T-accounts the predetermined manufacturing costs for the three jobs in the first quarter of this year. Use the overhead rates derived in requirement (b). D. Prepare income statements for the first quarter of this year under the following costing systems: (1) Actual and (2) Normal