The management for April Co. has a job cesting system with two direct cost categories 5 (direct materials and direct manufacturing labour) and one manufacturing averhead cost pool, that is 6 allocated based on direct labour costs. # The annual budget for the plant is as follows: Manufacturing overhead costs Direct labour hours Direct labour costs Machine hours $250,000 30,000 hours $400,000 30,000 hours 14 REQUIRED: a) Compute the traditional manufacturing overhead rate using this traditional systein (1 mar b) The actual information for the year is as follows: Manufacturing overhead costs Direct labour hours Direct labour costs Machine hours $270,000 31,000 hours $385,000 35,000 hours Based on the allocation method used by April Co, record the journal entry for the Manufacturing overhead allocated in the space below. (2 marks) ST Account Name D ebit Credit c) Management follows the write-off method to dispose of any over or under allocated manufacturing overhead. Record the journal entry based on the write-off method in the space below.marks) Year and balances (before praration) Cost of Goods sold $300,000 Finished Goods $150, 000 WIP Control $65.000 T Account Name Debit Credit d) Management is considering using other allocation methods. Using the balances in c), allocate the over/under allocated overhead using the proration method and prepare the journal entry to record the allocation. (3 marks Account Name D ebit Credit c) Considering your results in c) and d) above, specify which of these two methods would you recommend to management, and explain why. (1 mark)