Travis company uses a job-order costing system and a predetermined overhead rate based on machine hours.

At the begining of the year, the company estimated manufacturing overhead for the year would be 250,000 and machine hours used would be 10,000.

The following information pertains to december of the current year:

	Job # 100	Job #101	Job # 102	Total
Work in process, Dec 1	20,000	29,000	50,000	99,000
Dec production activity:
Material requisitioned	$ 5,000	6000	8000	19000
Direct Labor costs	$ 3000	4000	5000	12000
Machine Hours	800	700	500	2000

Required:

a) Compute the predetermined overhead application rate

b) Dermine the total cost associated with each job? (jobs # 100,101,and 102)

c) give the journal entry to record total direct materials used in december

d) give the journal entry to record total direct labor costs incurred in December