Larned Corporation recorded the following transactions for the just completed month.

a. $80,000 in raw materials were purchased on account.

b. $71,000 in raw materials were requisitioned for use in production. Of this amount, $62,000

was for direct materials and the remainder was for indirect materials.

c. Total labor wages of $112,000 were incurred. Of this amount, $101,000 was for direct labor

and the remainder was for indirect labor.

d. Additional manufacturing overhead costs of $175,000 were incurred.

Required:

Record the above transactions in journal entries

Luthan Company uses a predetermined overhead rate of $23.40 per direct labor-hour. This prede- termined rate was based on 11,000 estimated direct labor-hours and $257,400 of estimated total manufacturing overhead.

The company incurred actual total manufacturing overhead costs of $249,000 and 10,800 total direct labor-hours during the period.

Required:

Determine the amount of manufacturing overhead that would have been applied to units of product during the period.