Please answer the $4$ accounting questions based on the top left information

At beginning of the estimated total labor be The Journal entry worksheet estlmnted the follo"ng overhead costs for the year. or building rate for or at th kEord the to a ot Sold et the te ny of the thc incurred Uvcthead It arid sold five jobs folLLnvitpg costs: Job SB64,yoo, Job Job is in At the end nt the And hut charged No oohs At the beginning at the The company's predetermined overread rate Is based on a percent ot direct Jabor cost, Required: d [milled vale [or the the rNerhed to ot the _ jobs dv:rinq the 2. Prepare the entry to close any over- or underappl'ee cwerlneaci to Cost of Goods Sold at year-end. the applied to each 01 tho six jobs the th 18,300 cost