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2 3 4 5 6 7 8 9 11 12 13 14 15 16 17 18 19 20 Information Overhead is applied to jobs using a pre-determined rate per direct labour hour based on the following annual budgets: Budgeted overhead Budgeted direct labour hours Job 4636 was invoiced on 28 August for the final price of: Journal Accounts Accounts Payable Accounts Receivable Manufacturing Overhead Cost of Goods Sold Finished Goods Inventory Raw Materials Inventory Sales Wages Payable Work in Process Inventory 15,000 $290,000