To keep records of the actual cost of a special order job, a Job Order Cost System has been developed. Overhead is applied at the rate of 50% of the direct labor cost. Job Order Costing Section On January 1, 20x2, Division S began Job 2407 for the Client, THE BIG CHILDREN STORE. The job called for 4,000 customized lamps. The following set of transactions occurred from January 5 until the job was completed: 5-Jan Purchased 4,225 figurines @ $9.40 per figurine. 6-Jan Purchased 4,125 sets of electical components @ $1.65 per set. 7-Jan Purchased 4,000 lamp shades @ $6.55 per set. 8-Jan 4,225 figurines were requisitioned. 9-Jan 4,100 sets of electrical components were requisitioned. 17-Jan Payroll of 610 Direct Labor Hours @ $9.75 per hour. 28-Jan 3.990 lamp shades were requisitioned 30-Jan Payroll of 660 Direct Labor Hours @ $10.00 per hour. 30-Jan 3.990 lamps were completed and shipped. All materials requisitioned were used or scrapped, and are a cost of normal processing. Month End Overhead Information Actual Variable Manufacturing Overhead Actual Fixed Manufacturing Overhead $ 1,600.20 $ 40,623.45 Cost of Direct Material Incurred in Manufacturing Job 2407 Cost of Direct Labor Incurred in Manufacturing Job 2407 Cost of Manufacturing Overhead Applied to Job 2407 Cost of manufacturing one lamp Round to soc places. ### ### ### ###