Kansas Company uses a job costing accounting system for its production costs. The company uses a predetermined overhead rate based on direct labor-hours to apply overhead to individual jobs. The company prepared an estimate of overhead costs at different volumes for the current year as Required Complete the T-accounts. (LO 7-3) 7-52. Analysis of Overhead Using a Predetermined Rate follows. Direct labor-hours Variable overhead costs. Fixed overhead costs Total overhead. 150,000 $1,050,000 648,000 $1,698,000 180,000 $1,260,000 648,000 $1,908,000 210,000 $1,470,000 648,000 $2,118,000 The expected volume is 180,000 direct labor-hours for the entire year. The following informa. tion is for March, when Jobs 6023 and 6024 were completed. $ 31,500 $162,000 $337,500 $405,000 $ 45,000 Inventories, March 1 Materials and supplies Work in process (Job 6023) Finished goods Purchases of materials and supplies Materials... Supplies Materials and supplies requisitioned for production Job 6023 Job 6024 Job 6025 Supplies $135,000 112,500 76,500 18,000 $342.000 10,500 DLH 9,000 DLH 6,000 DLH Factory direct labor-hours (DLH) Job 6023 Job 6024 Job 6025 Labor costs Direct labor wages (all hours @ $8). Indirect labor wages (12,000 hours) Supervisory salaries $204,000 51,000 108,000 (continued)