please skip question 16 i didnt mean to post it.

16. Weekly time tickets showed that direct labor used on jobs cost $84,000 and indirect labor used in the factory cost $8,000. a) Prepare the journal entry to record factory labor costs for the week. b) If Factory Overhead cost is estimated based on a rate of 32% of direct labor cost, prepare the journal entry to apply factory overhead cost to jobs for the week. 9. Van Halen, Inc. is a manufacturing company that worked on the following jobs during September 2020. Total job cost Job No. 165 $ 2,400 Job No. 190 1,940 Job No. 192 Job 165 was completed during September 2020 and later sold for $5,000 in October. Jobs 190 and 192 are not done as of the end of September. The September 30 balance in Van Halen's Work in Process (WIP) Inventory account was $2,900. a) Prepare the Journal Entry for the completion of Job 165. b) Calculate the partially completed cost of Job 192. 3. Schaefer Corp.'s cost accountant thinks that machine hours are the best activity base for applying its factory overhead cost. Schaefer used 708 machine hours for Job # 61 and applied $13,098 of factory overhead cost to the job. Job #61 is the only job in work in process inventory. The expected machine hours for the year totaled 24,000 machine hours. At the end of the accounting period, the factory overhead account had an over- applied (credit) balance of $230. a) Calculate Schaefer's Predetermined Factory Overhead Rate. b) Calculate Schaefer's actual factory overhead cost incurred during the accounting period