label it. Job order costing Paladin Parabolics Company produces high-quality microscopes for education and health care uses. The company uses a job order costing system. Because the microscopes optics require significant manual labor to ensure adherence to strict manufacturing specifications, the company applies overhead on the basis of direct labor hours. At the beginning of 2021, the company estimated its manufacturing overhead would be $3,920,000 and that employees would work a total of 196,000 direct labor hours. During March, the company worked on the following five jobs: Job BB DM added during Mar DL added during Mar DL Hrs added during Mar 134 $437,200 $8,000 $16,800 860 158 90,550 5,000 24,320 950 212 43,600 172,800 73,300 6,900 287 68,700 83.600 63,700 4,400 301 37.980 43.690 2.800 Total $640,050 $307,380 $221,810 15.910 Jobs 134 and 158 were started in January, Jobs 212 and 287 were started in February, and Job 301 was started in March. During March, workers completed Jobs 134, 158, and 212. Jobs 134 and 212 were delivered to customers during March. Actual overhead for the month of March was $326,000. Required a. Calculate the predetermined overhead rate used by Paladin Parabolics Company in 2021 Schedule of Cost of Goods Manufactured, and also Excel to determine your D. Calculate the cost of goods manufactured for March. You may use a T-account, use a answer. If you use Excel be sure to upload it using Blackboard Ultra and label it. E Calculate the balance in the Work in Process Inventory account as of March 31. Use a T-account to determine your answer. You may also use Excel and label it.