Johnson Company applies overhead to products using direct Labor hour:s as the activity level. During 2019, Johnson Company had the following estimated costs Rent on factory building 38,00e .60,000 Sales commissions .. Production supervisor's salary Insurance on factory equipment . .. 40,000 50,00e 18,000 The following additional information is availablej 1. 30% of the depreciation relates to equipment in the administrative offices while 70% of the depreciation relates to equipment in the factory 2. Direct laborers are paid $17 per hour. During 2019, Johnson Company began work on three jobs. Information relating to these three jobs appears below: Job #360 $75,000 6,000 Job #359 Job #361 $91,000 5,800 4,700 By the end of 2019, job #360 and job #361 had been completed. Job #359 was not completed by the end of 2019. Additionally, by the end of 2019 job #360 had been sold while job #361 was not sold. Johnson Company had total actual overhead cost of $193,000 during 2019 A. Calculate Johnson Company 's pre-determined overhead rate (PDR) for 2019 based on direct labor hours. B. Calkulate the amount of work in process inventory reported in Johnson Companys December 31, 2019 balance sheet C. Calculate the cost of goods sold reported by Johnson Company for 2019 after the overhead variance has been closed