mputational Proble rder Costin 1. CCC Company uses a normal costing system. The activity base for all overhead costs is direct labor hours. All goods which were produced during the period were completed and sold during the period. Costs of manufacturing and non- manufacturing for the current period are: Number of units produced Fixed selling expenses Administrative expenses Direct labor Direct materials Indirect labor Indirect materials Other factory overhead Variable selling expenses Dircct labor hours Estimated 1,000 $200,000 $500,000 $128,000 $125,000 $130,000 $200,000 $100,000 $140,000 3,000 Actual 1,800 $250,000 $500,000 $240,000 $120,000 $135,000 $110,000 $350,000 $121,000 5,000 Requiredi (a) Calculate the Predetermined Overhcad Rate (POR), (b) Calculate Applied Manufacturing overhead (MOH), (c) Calculate the cost of 1 unit of the product (cost/uni) (d) Calculate over/underapplied MOH, (e) Prepare the journal entry to dispose of the over/underapplied overhead