The following two images are all one table with the bottom photo to the right of the top one

Marigold Company uses a job order cost system and applies overhead to production on the basis of direct labor costs. On January 1 , 2022 , Job 50 was the only job in process. The costs incurred prior to January 1 on this job were as follows: direct materials $23,200, direct labor $13,920, and manufacturing overhead $18,560. As of January 1 , Job 49 had been completed at a cost of $104,400 and was part of finished goods inventory. There was a $17,400 balance in the Raw Materials Inventory account. During the month of January, Marigold Company began production on Jobs 51 and 52 , and completed Jobs 50 and 51 . Jobs 49 and 50 were sold during the month. The following additional events occurred during the month. 1. Purchased additional raw materials of $104,400 on account. 2. Incurred factory labor costs of $81,200. 3. Incurred manufacturing overhead costs as follows: indirect materials $19,720; indirect labor $23,200; depreciation expense on equipment $13,920; and various other manufacturing overhead costs on account $18,560. 4. Assigned direct materials and direct labor to jobs as follows. Calculate the predetermined overhead rate for 2022 , assuming Marigold Company estimates total manufacturing overhead costs of $974,400, direct labor costs of $812,000, and direct labor hours of 23,200 for the year. (Round answer to the nearest whole percent, e.g. 25\%.) Predetermined overhead rate % Open job cost sheets for Jobs 50,51 , and 52 . Enter the January 1 balances on the job cost sheet for Job 50. (c) Record the purchase of raw materials, the factory labor costs incurred, and the manufacturing overhead costs incurred during the month of January. (d) Record the assignment of direct materials, direct labor, and manufacturing overhead costs to production. In assigning manufacturing overhead costs, use the overhead rate calculated in (a). Post all costs to the job cost sheets as necessary. (e) Total the job cost sheets for any job(s) completed during the month. Record the completion of any job(s) during the month. (f) Record the sale of any job(s) during the month. (Enter negative amounts using either a negative sign preceding the number e.g. 45 or parentheses e.g. (45).) Work in Process Inventory Finished Goods Inventory Cost of Goods Sold $ $ $ $ Finished Goods Inventory $ eTextbook and Media What is the amount of over-or underapplied overhead? Manufacturing Overhead