To keep records of the actual cost of Overhead is applied at the rate of 50% of the direct labor cost. a special order job, a Job Order Cost System has been developed 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 4,175 figurines@$9.75 per figurine 6-Jan Purchased 4,125 sets of electical components@ $1.50 per set. 7-Jan Purchased 4,000 lamp shades@ $6.80 per set. 8-Jan 4,175 figurines were requisitioned. 9-Jan 4.100 sets of electrical components were requisitioned. 17-Jan Payroll of 630 Direct Labor Hours @ $9.65 per hour. 28-Jan 3,990 lamp shades were requisitioned 30-Jan Payroll of 680 Direct Labor Hours@ $9.90 per hour 30-Jan 3,990 lamps were completed and shipped. Al materials requisitioned were used or scrapped, and are a cost of normal processing. Actual Variable Manufacturing Overhead Actual Fixed Manufacturing Overhead $ 1,493.40 $ 41,123.45 Round to sb places Cost of Direct Material Incurred in Manufacturing Job 2407 13.01) Cost of Direct Labor Incurred in Manufacturing Job 2407 Cost of Manufacturing Overhead Applied to Job 2407 (13 08) (1304 Cost of manufacturing one lamp