Vaughn Company produces high-quality microscopes for education and health care uses. The company uses a job order costing system. Because the microscopes' optics require significant manual labor to ensure adherence to strict manufacturing specifications. the company applies overhead on the basis of direct labor hours. At the beginning of 2021, the company estimated its manufacturing overhead would be $1,960,000 and that employees would work a total of 49.000 direct labor hours. During March, the company worked on the following five jobs: Direct Materials Direct Labor Direct Labor Hours Beginning added during added during added during Job Balance March March March 134 $120,600 $6,000 $9.400 120 158 120,450 2,500 12,160 300 212 19,800 88,400 36,650 3,350 287 35,850 72,800 34,850 2,500 301 18,990 21,845 1,400 Total $296,700 $188,690 $114,905 7,670 Jobs 134 and 158 were started in January. Jobs 212 and 287 were started in February, and Job 301 was started in March. During March, workers completed Jobs 134, 158, and 212. Jobs 134 and 212 were delivered to customers during March. Actual overhead for the month of March was $176,300. The manufacturing overhead account is disposed of annually, not monthly. (a) Your answer is correct. Calculate the predetermined overhead rate used by Vaughn Company in 2021. Predetermined overhead rate $ 40 /DLH(b) Your answer is correct. Calculate the total manufacturing cost for March. Total Manufacturing Cost $ 610395 e Textbook and Media Attempts: 2 of 3 used (c) V Your answer is correct. Calculate the total cost for each of the five jobs as of March 31. Job 134 Job 158 Job 212 Job 287 Total Cost $ 140800 147110 278850 eTextbook and Media Attempts: 2 of 3 used (d) Your Answer Correct Answer V Your answer is correct. Calculate the cost of goods manufactured for March. Cost of Goods Manufactured $ 566760(e) V Your answer is correct. Calculate the balance in the Work in Process Inventory account as of March 31. Work in Process Account as of March 31 340335 eTextbook and Media Attempts: 1 of 3 used (f) Calculate the Cost of Goods Sold for March. Cost of Goods Sold for March $(f) X Your answer is incorrect. Calculate the Cost of Goods Sold for March. Cost of Goods Sold for March 321355