Pelican Manufacturing uses a job order cost system in each of its three manufacturing departments, Manufacturing overhead is applied to jobs on the basis of direct labour cost in Department W, direct labour hours in Department X and machine hours in Department Y. The following estimates were used in establishing the predetermined overhead rates for 2018: Department W Manufacturing Overhead $840,000 $902,000 $850,000 Direct Labour Cost $600,000 $100,000 $600,000 Direct Labour Hours 50,000 41,000 50,000 Machine Hours 100,000 120,000 170,000 (a) Calculate Pelican's predetermined overhead rate for each department. (b) During January 2018, the job cost sheets showed the following costs and production data: Department Direct materials used Direct Labour Cost Direct Labour Hours Machine Hours Manufacturing overhead incurred W $88,000 $50,000 4.000 8,000 $78,000 $85,000 $37.400 3.500 10,500 $69.500 $69,000 $48,600 4,200 12,800 $67,200 Mbinu Calculate the total manufacturing cost assigned to jobs in January in each department. (c) Calculate the Manufacturing Overhead variance for each department. (d) Using the total figures, state the journal entries necessary to record: i) Total direct materials used ii) Total direct labour costs incurred iii) Total manufacturing overhead incurred iv) Total manufacturing overhead applied (e) Prepare the Manufacturing Overhead account, showing the overhead costs incurred and applied in each department. What is the balance on the account before closing? (1) State the journal entries necessary to dispose of the variance