Kenworth Company uses a job-order costing system. Only three jobs-Job 105, Job 106 , and Job 107 -were worked on during November and December. Job 105 was completed on December 10; the other two jobs were still in production on December 31 , the end of the company's operating year. Data from the job cost sheets of the three jobs follow: The following additional information is available: a. Manufacturing overhead is applied to jobs on the basis of direct labour cost. b. Balances in the inventory accounts at November 30 were as follows: 3-o. What apparent predetermined overhead rate does the company use to assign overhead cost to jobs? 3-b. Prepare a journal entry to record the application of overhead cost to jobs for December (it is not necessary to make a separate entry for each job). Post this entry to the appropriate T-accounts. (If no entry is required for a tronsaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the entry to record the application of overhead cost to jobs for December. Note: Enter debits before credits