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Curtis Inc uses a job order costing system. Manufacturing overhead is applied on the basis of direct labor cost. Total manufacturing overhead was estimated to be $52,780 for the year; direct labor was estimated to total $150,800. The following transactions have occurred during the year. Calculate cost of goods manufactured. Calculate the over- or under applied overhead. (Input all amounts as positive value.) Calculate adjusted cost of goods sold. Dobson Manufacturing Company uses a job order cost system with manufacturing overhead applied to products on the basis of direct labor dollars. At the beginning of the most recent period, the company estimated its total direct labor cost to be $52,800 and its total manufacturing overhead cost to be $95,040. Several incomplete general ledger accounts showing the transactions that occurred during the most recent accounting period follow: Required: 1. Calculate the predetermined overhead rate. Prepare a statement of cost of goods manufactured and sold including the adjustment for over - or under applied overhead. Prepare a brief income statement for the company