Lott Company uses a job order cost system and applies overhead to production on the basis of direct labor costs. On January 1, 2017, Job No. 50 was the only job in process. The costs incurred prior to January 1 on this job were as follows: direct materials $ 25,000, direct labor $ 15,000, and manufacturing overhead $ 20,000. As of January 1, Job No. 49 had been completed at a cost of $ 112,500 and was part of finished goods inventory. There was a $ 18,750 balance in the Raw Materials Inventory account. During the month of January, Lott Company began production on Jobs 51 and 52, and completed Jobs 50 and 51. Jobs 49 and 50 were also sold on account during the month for $ 152,500 and $ 197,500, respectively. The following additional events occurred during the month.

1.		Purchased additional raw materials of $ 112,500 on account.
2.		Incurred factory labor costs of $ 87,500. Of this amount $ 20,000 related to employer payroll taxes.
3.		Incurred manufacturing overhead costs as follows: indirect materials $ 21,250; indirect labor $ 25,000; depreciation expense on equipment $ 15,000; and various other manufacturing overhead costs on account $ 20,000.
4.		Assigned direct materials and direct labor to jobs as follows.

Job No.		Direct Materials		Direct Labor
50		$ 12,500		$ 6,250
51		48,750		31,250
52		37,500		25,000

Calculate the predetermined overhead rate for 2017, assuming Lott Company estimates total manufacturing overhead costs of $ 1,050,000, direct labor costs of $875,000, and direct labor hours of 25,000 for the year. (Round answer to the nearest whole percent, e.g. 25%.)

Predetermined overhead rate

%

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List of Accounts

Open job cost sheets for Jobs 50, 51, and 52. Enter the January 1 balances on the job cost sheet for Job No. 50.

Job No. 50
Date		Direct Materials		Direct Labor		Manufacturing Overhead
Beg.		$		$		$
Jan.
		$		$		$
Cost of completed job
Direct materials						$
Direct labor
Manufacturing overhead
Total cost						$

Job No. 51
Date		Direct Materials		Direct Labor		Manufacturing Overhead
Jan.		$		$		$
		$		$		$
Cost of completed job
Direct materials						$
Direct labor
Manufacturing overhead
Total cost						$

Job No. 52
Date		Direct Materials		Direct Labor		Manufacturing Overhead
Jan.		$		$		$

Same problem solution is there on chegg but i just want how to calculate manufacturing overhead for job no. 50, 51 and 52

I want to know how to get 6600, 33000 and 26400 - Manufacturing overhead?