Prepare a job cost record for Job $423.$ Calculate the predetermined overhead allocation rate$($round to two decimal$$ places$)$; then allocate manufacturing overhead to the job.

$2.$

Journalize in summary form the requisition of direct materials and the assignment of direct labor and the allocation of manufacturing overhead to Job $423.$ Wages are not yet paid.

$3.$

Journalize completion of the job and the sale of the $5900$ DVDs on account.