Landis Company uses a job order cost system in each of its two manufacturing departments Manufacturing overhead is applied to jobs on the basis of direct labor cost in Department A and machine hours in Department B. In establishing the predetermined overhead rates for 2017, the following estimates were made for the year. Department - Manufacturing overhead $2,100,000 $1,400,000 Direct labor cost 1,500,000 1,200,000 Direct labor hours 100,000 100,000 Machine hours 200.000 400,000 During January, the job cost shoot showed the following actual costs and production data: Department A Direct materials used $195,000 $128.000 Direct labor cost 100,000 110,000 Manufacturing overhead incurred 130.000 135,000 Direct labor hours 8.000 8,400 Machine hours 16,000 34.000 Instructions (a) Compute the predetermined overhead rate for each department. (b) Compute the total manufacturing cost assigned to jobs in January in each department. (c) Compute the balance in the Manufacturing Overhead account at the end of January and indicate whether overhead is over- or underapplied. (d) Record the entry to close this balance to the income statement dept A B: Dept. 195,600 + 100,004 Mammy 435,000 140,000 1,500,000 UR Dept. B 34,000 $3.54 hrer 1407 muhul pour 400, 1 $119,000 - ILF,000 + 110,000 18357,000 1,500,000 Dept. A pert B Man overhead inca 130,000 156,100 manos assigned 140,000 119,000 Bajau 10,000 10,000 OVEK VIVEK ATrueV 1 Men var direct in $3.56 1,400, LI00,00 iv C APPLIED D