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Tyer Tooling Company uses a job order cost system with overthead applied to products on the basis of machine hours. For the upcoming year, the compamy estimoted its total munufacturing overheod cost at $230140 and total muchine hours at 62.200 . During the first month of operations, the company worked on three jobs and recorded the following actual direct materials cost, direct labor cost, and machine hours for each job: Job 101 was completed and sold for $50,900. Job 102 was completed but not sold. Job 103 is stit in process. Actual overhead costs recorded during the first month of operations totaled $21,500, Required: 1. Calculate the predetermined overhead rate. Note: Alound your answer to 2 decimal places. 2. Compute the total manufacturing overhead applied to the Wock in Process inventory account during the frist month of operations. Note: Round your intermediate calculations to 2 decimal places. 3. Compute the balance in the Work in Process inventory account at the end of the first month Note: Round your intermediate calculations to 2 decimal places. 4. How much gross profit would the company report during the first month of operations before making an adjustment for ovet- or underappled manufacturing overhead? Note: Round your intermediate calculations to 2 decimal places. 5-a. Determine the bolance in the Manufacturing Overhead accosant at the end of the first month. Note: Round your intermediate calculations to 2 decimal places. 5-b. is it ower or underapplied? Job 101 was completed and sold for $50,900. Job 102 was completed but not sold. Job 103 is still in process. Actual overhead costs recorded during the first month of operations totaled $21,500. Required: 1. Calculate the predotermined overhead rate. Note: Round your answer to 2 decimal places. 2. Compute the total manufacturing overhead applied to the Work in Process Inventory account during the first month of operations. Note: Round your intermediate calculations to 2 decimal places. 3. Compute the balance in the Work in Process inventory account at the end of the first month. Note: Round your intermediate calculations to 2 decimal places. 4. How much gross profit would the company report during the first month of operations before making an adjustment for over-or underapplied manufacturing overhead? Note: Round your intermediate calculations to 2 decimal places. 5-a. Determine the balance in the Manufacturing Overhead account at the end of the first month. Note: Round your intermediate calculations to 2 decimal places. 5b. Is it over- or underapplied