The company applies overhead to jobs using a predetermined overhead rate based on machine hours. At the beginning of the year. the company estimated that it would work 70,000 machine-hours and incur $700,000 in manufactuing overhead cost The actuat. level of activity for the account. b. Sales travel costs, d. Manufacturing overhead was applied to jobs. Jobs costing $800,000 were completed. 9. Goods were sold. Costs on the job cost sheets for the goods that were sold totaled $900,000. 2. Sales for those goods totaled $1,620,000. Record these journal entries in the general journal. Journal entry worksheet BEGH a. Raw materials were requisitioned for use in production, $650,000($600,000 direct and $50,000 indirect) Note: Enter debits before credits