to apply factory overhead to both jobs in May according to the predetermined overhead rate. PE 19-4B Applying factory overhead Obj. 2 Example Exercise 19-4 Show Me How Rothchild Company estimates that total factory overhead costs will be $810,000 for the year. Direct labor hours are estimated to be 90,000. For Rothchild Company, (a) determine the predetermined factory overhead rate using direct labor hours as the activity base, (b) determine the amount of factory overhead applied to jobs 40 and 42 in August using the data on direct labor hours from Practice Exercise 19-2B, and prepare the journal entry to apply factory overhead to both jobs in August according to the predetermined overhead rate. PE 19-5A Job costs PE 19-2B Direct labor costs Obj. 2 Example Exercise 19-2 Show Me How During August, Rothchild Company accumulated 3,500 hours of direct labor costs on Job 40 and 4,200 hours on Job 42. The total direct labor was incurred at a rate of $25.00 per direct labor hour for Job 40 and $23.50 per direct labor hour for Job 42. Journalize the entry to record the flow of labor costs into production during August PE 19-3A Factory overhead costs w Insert Format Tools Data Window Help Find Arial 10 BIU *** 5- C D E F G H M N 0 P Q R 5 T U Supporting calculations: Cost of May 1 Work in Process Factory Overhead Goods Total Cost Unit Cost Units Sold Solid Job. No. No. 101 No. 102 No. 103 No. 104 No 105 No 106 Total Style Quantity AF1 330 AF3 380 AF2 500 VY1 400 VY2 660 AF4 330 2.600 Direct Materials $82,500 105,400 132 000 66.000 118.800 56,000 $570,700 Direct Labor 559,400 72,600 110,000 39.600 66,000 30,800 $378 400 A Materials requisitions D Work in process. May 1 marula of materials applied to production in October + indirect materials. Work in process materials D Work in process direct labor E F Work in process factory overhead applied Work in process completed jobs transferred out Cost of goods sold G H Indirect labor included in factory overhead Pr. 1948 Pagestyle Pk. 19-40 STD Sumo Type here to search o H Indirect labor included in factory overhead 5 2. May 31 balances: Materials 5 7 8 9 0 1 52 53 Work in Process DINO Finished Goods Factory Overhead 55 56. 59 63 64 Pr. 19-4B