At the end of 2017, records show the company incurred $1,520,000 of actual overhead costs. Item and sold five jobs with the following direct labor costs: Job 201, $604,000; Job 202, $563.000: Joh $298.000; Job 204, $716,000; and Job 205, $314,000. In addition, Job 206 is in process at the end of u and had been charged $17,000 for direct labor. No jobs were in process at the end of 2016. The companie predetermined overhead rate is based on direct labor cost. At the end of 2017, records show the company incurred $1,520,000 of actual overhead costs. Item and sold five jobs with the following direct labor costs: Job 201, $604,000; Job 202, $563.000: Joh $298.000; Job 204, $716,000; and Job 205, $314,000. In addition, Job 206 is in process at the end of u and had been charged $17,000 for direct labor. No jobs were in process at the end of 2016. The companie predetermined overhead rate is based on direct labor cost