Pribil Farm Equipment is a job-order costing manufacturer that uses a plantwide overhead rate based on direct labor hours. Estimations for the year include $420,000 in Overhead and 30,000 direct labor hours. Pribil worked on five jobs in March. Data are as follows: By March 31, Jobs 89 and 91 were completed and sold at Cost plus 55%. The rest of the jobs remained in process. Calculate the plantwide overhead rate. Create Job Cost Reports for the month. Calculate the Work-in-Process on March 31 FG and COGS. Income Statement for the Month of March