Old School Publishing Inc. began printing operations on January 1. Jobs 301 and 302 were completed during the month, and all costs applicable to them were recorded on the related cost sheets. Jobs 303 and 304 are still in process at the end of the month, and all applicable costs except factory overhead have been recorded on the related cost sheets. In addition to the materials and labor charged directly to the jobs, $7,000 of indirect materials and $11,200 of indirect labor were used during the month. The cost sheets for the four jobs entering production during the month are as follows, in summary form:

Job 301 Job 302 301 Direct materials$10,200 302 Direct materials$21,000 301 Direct labor 8,000 302 Direct labor 15,400 301 Factory overhead 6,080 302 Factory overhead 11,704 301 Total $24,280 302 Total $48,104

Job 303 Job 304 303 Direct materials $23,000 304 Direct materials $14,200 303 Direct labor 18,000 304 Direct labor 12,200 303 Factory overhead 304 Factory overheadRequired:

c. Factory overhead applied to all four jobs (a single overhead rate is used based on direct labor cost).

I can not figure out how to calculate this. Please help