Puget Sound Manufacturing uses normal costing and allocates manufacturing overhead to jobs based on a budgeted direct labor-hour rate for the actual direct labor hours. Any overallocated or underallocated overhead is written-off to the cost of goods sold at the end of the month. During April 2019, Puget Sound Manufacturing recorded the following:

Budgeted manufacturing overhead costs:	$400,000
Budgeted direct labor-hours:	20,000 DLHRS
Budgeted machine hours:	16,000 MHRS
Actual manufacturing overhead costs:	$360,000
Actual direct labor-hours:	22,500 DLHRS
Actual machine hours:	15,000 MHRS

Jobs #22, #23, and #24 were started and completed in April. There were no jobs in process at the beginning or end of April. Actual costs and resources used by each job are listed below:

	Job #22	Job #23	Job #24
Direct Materials Used	$40,000	$25,000	$30,000
Direct Labor Hours	9,000	6,000	7,500
Direct Labor Wage Rate	$15/hour	$15/hour	$15/hour
Machine Hours	6,000	4,000	5,000

Please answer each of the 4 parts (A-D). Clearly indicate your answer for each part. You must show all your work and calculations for each part in order to receive full credit. If you choose to type your work directly in Canvas, do so in this text box for Parts A-D. If you choose to upload your handwritten work, you will have the opportunity to upload your work for all problems with a file upload link located at the end of Problem 3. Please note that you must still type your final answer for Problem 1 Parts A-D in this text box. Do not forget to show your units!

A. Calculate the predetermined overhead rate used for allocating manufacturing overhead?

B. Calculate the amount of manufacturing overhead allocated to Job #24 during the month of April?

C. Calculate Puget Sound Manufacturings cost of goods manufactured (CGM) for April 2019?

D. What is the accounting adjusting entry to close out the overallocated or underallocated manufacturing overhead on April 30?