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In December 2016, Learer Company's manager estimated next years total direct labor cost assuming 35 persons working an average of 2,000 hours each at an average wage rate of $40 per hour. The manager a so estimated the following manufacturing overhead costs for 2017 $ 329,200 354,000 actory building 150,000 98,000 78,000 Indirect labor Factory aupervision t on Factory utilities Factory insurance expired Depreciation Factory equipment Repairs expense Factory 756,000 70 000 78,800 46,000 Total estimated overhead $1,960,0oo Factory supplies used costs At the end of 2017, records show the company Incurred $1,821,000 of actual overhead costs. It completed and sold five jobs with the following direct labor costs: Job 201, $614,000; Job 202, $573,000; Job 203, $308,000; Job 204, $726,000; and Job 205, $324,000. In addition, Job 206 s In process at the end of 2017 and had been charged $27,000 for direct labor. No jobs were In process at the end of 2016. The company's predetermined overhead rates based on direct labor cos Requirec 1-a. Determine the predetermined overhead rate for 2017 1-b. Determine the total overhead cost app ed to each of the six jobs during 2017 1-C. Determine the over- or underapplied overhead at year-end 2017. 2. Assuming that any ower-or underapplied overhead is not material, prepare the adjusting entry to allocate any over- or underapplied overhead to Cost of Goods Sold at the end of 2017 Answer is not complete. Complete this question by entering your answers in the tabs below Req 1A Req 1B Req 1C Req 2 Assuming that any over- or underapplied overhead is not material, prepare the adjusting entry to allocate any over- or underapplied overhead to Cost of Goods Sold at the end of 2017 Show less General J Dec 3 Cost of goods sold overhead Req 10c Req 2