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At the beginning of the year, Learer Company's manager estimated total direct labor cost to be $2,500,000. The manager also estimated the following overhead costs for the year Indirect labor Rent on factory building Pactory utilities Depreciation-Factory equipment Repaire expense-Factory equipment Indirect materials Total catimated overhead conts $ 559,200 140,000 156,000 480,000 60,000 104,800 $ 1,500,000 For the year, the company incurred $1,520,000 of actual overhead costs. It completed and sold five jobs with the following direct labor costs: Job 201, $604,000: Job 202, $563,000; Job 203, $298,000; Job 204, $716,000; and Job 205, $314,000. In addition, Job 206 is in process at the end of the year and had been charged $17,000 for direct labor. No jobs were in process at the beginning of the year. The company's predetermined overhead rate is based on a percent of direct labor cost Required 1-a. Determine the predetermined overhead rate for the year. 1-b. Determine the overhead applied to each of the six jobs during the year 1-c. Determine the over- or underapplied overhead at the year-end. 2. Prepare the entry to close any over- or underapplied overhead to Cost of Goods Sold at year-end. Complete this question by entering your answers in the tabs below. Reg 1A Reg 1B Reg 10 Reg 2 Determine the predetermined overhead rate for the year. Predetermined overhead rate For the year, the company incurred $1.520,000 of actual overhead costs. It completed and sold five Jobs with the following direct labor costs: Job 201, $604,000, Job 202, $563,000; Job 203, $298,000; Job 204, $716,000; and Job 205, $314,000. In addition, Job 206 is in process at the end of the year and had been charged $17,000 for direct labor. No jobs were in process at the beginning of the year, The company's predetermined overhead rate is based on a percent of direct labor cost. Required 1-a. Determine the predetermined overhead rate for the year. 1-b. Determine the overhead applied to each of the six jobs during the year. 1-c. Determine the over- or underapplied overhead at the year-end. 2. Prepare the entry to close any over- or underapplied overhead to Cost of Goods Sold at year-end. Complete this question by entering your answers in the tabs below. Req 1A Req 1B Regic Reg 2 Determine the predetermined overhead rate for the year. Predetermined overhead rate Denominator: Numerator: Predetermined overhond rate Predetermined overhead rate 1 1 = For the year, the company incurred $1,520,000 of actual overhead costs. It completed and sold five jobs with the following direct labor costs: Job 201, $604,000; Job 202, $563,000; Job 203, $298,000; Job 204, $716,000; and Job 205, $314,000. In addition, Job 206 is in process at the end of the year and had been charged $17,000 for direct labor . No jobs were in process at the beginning of the year. The company's predetermined overhead rate is based on a percent of direct labor cost Required 1-a. Determine the predetermined overhead rate for the year 1-b. Determine the overhead applied to each of the six Jobs during the year. 1-c. Determine the over- or underapplied overhead at the year-end. 2. Prepare the entry to close any over- or underapplied overhead to Cost of Goods Sold at year-end, Complete this question by entering your answers in the tabs below. Reg 1A Reg 1B Req 1C Reg 2 Determine the overhead applied to each of the six jobs during the year. Job Number Direct Labor Overhead applied 201 $ 604,000 202 563,000 203 298,000 204 716,000 205 314,000 206 17,000 Total $ 2,512,000 A Reg 1A Reg 10 > For the year, the company incurred 51,520,000 of actual overhead costs. It completed and sold five jobs with the following direct labor costs: Job 201, $604,000, Job 202, $563,000; Job 203, S298,000, Job 204, S716,000; and Job 205, $314,000. In addition, Job 206 is In process at the end of the year and had been charged $17,000 for direct lobor. No jobs were in process at the beginning of the year. The company's predetermined overhead rate is based on a percent of direct labor cost. Required 1-a. Determine the predetermined overhead rate for the year. 1-b. Determine the overhead applied to each of the six jobs during the year, 1-c. Determine the over- or underapplied overhead at the year-end. 2. Prepare the entry to close any over- or underapplied overhead to Cost of Goods Sold at year-end. Complete this question by entering your answers in the tabs below. Req 1A Reg 1B Reg 1C Reg 2 Determine the over- or underapplied overhead at the year-end. Total actual overhead cost Total applied overhead cost Req 1A Reg 1B Req 1C Reg 2 Prepare the entry to close any over- or underapplied overhead to Cost of Goods Sold at year-end. View transaction list Journal entry worksheet 1 Record the entry to allocate any overapplied or underapplied overhead to Cost of Goods Sold at the end of the year. Note: Enter debits before credits General Journal Debit Credit Date December 31 Record entry Clear entry View general Journal