PART 5 Job Order Costing ro keep records of the actual cost of a special order job. a Job Order Cost System has been developed. Dverhead is applied at the rate of 50% of the direct labor cost. Job Order Costing Section in January 1. 20x2. Division 8 began Job 2407 for the Client. THE BIG CHILDREN STORE. The ob called for 4,000 customized lamps. The following set of transactions occurred from January 5 until the job was completed: 5-.Jan Purchased 4,075 Lamp Kits @ $16.55 per kit Q-Jan 4.100 sets of Lamp Kits were requisitioned. 1?-Jan Payroll of 630 Direct Labor Hours @ $9.65 per hour. (SO-Jan Payroll of 680 Direct Labor Hours @ $9.90 per hour. (SO-Jan 3.990 lamps were completed and shipped. All materials requisitioned were used or scrapped. and are a cost of normal processing. WWW Actual Variable Manufacturing Overhead $1,598.20 Actual Fixed Manufacturing Overhead $41,123.45 Cost of Direct Material Incurred in Manufacturin Job 2407 Cost of Direct Labor Incurred in Manufacturin Job 2407 Cost of manufacturin one lam Round to two places. Wd {13.01} {13.02} {13.03} {13.04}