The March 1 balances for the following accounts are: S 7,300 in Process Inventory Finished Goods Inventory 5,600 (Job 1006-$1,600, Job 1007-$4,000) a. Purchased materials on account, $34,000. Issued materials to production as follows: Job 1006- $3,800 Job 1007-$4,100 Job 1008 -$1,600 Job 1009-$2,900 Job 1010 -$3,000 Job 1011 -$4,000 b. c. Issued indirect materials to production, $2,190. d. The company processed payroll and incurred the following costs: The direct labor rate is $18 per hour. Direct labor hours (DLH) incurred are as follows: (Job 1006-190 DLH; Job 1007-180 DLH: Job 1008-235 DLH; Job 1009-99 DLH; Job 1010- 119 DLH; Job 1011-200 DLH); a. b. Indirect factory labor, $19,200; c. Selling department salary, $6,500; d. Selling department commissions, $13,900; e. Administrative personnel salary, $18,900. e. Incurred various actual costs on account: Depreciation on factory equipment, S5,500; Depreciation on equipment used by administrative personnel, S3,400; Factory utilities, $950; Corporate headquarters utilities, $290; Property Taxes on factory equipment, $3,495 . .Property taxes on corporate headquarters, $1,190; Janitorial services, $1,090 ($400 for corporate headquarters and S 690 for plant), f. The company uses normal costing. It allocates manufacturing overhead costs using budgeted rate per direct labor hour. Budgeted manufacturing overhead costs for the period were $480,000 and budgeted direct labor hours were 15,000 DLHs. Calculate the predetermined overhead rate and jounalize the applied