What is the applied overhead of jobs 4 and 9? 
\begin{tabular}{|l|r|r|r|} \hline Total Manufacturing Overhead & $2,389,000 & 2,468,154 \\ \hline Total direct labor hours & 41,400 & & \\ \hline Plantwide predetermined overhead rate & & 42,500 \\ \hline & & $ & 58.07 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|} \hline Job & \multicolumn{3}{|c|}{ Sum of Direct Labor-Hours } \\ \hline 1 & 300 & 15 \\ \hline 2 & 1260 & 63 \\ \hline 3 & 2500 & 125 \\ \hline 4 & 75 & 3.75 \\ \hline 5 & 340 & 17 \\ 6 & 1760 & 88 \\ \hline 7 & 230 & 11.5 \\ \hline 8 & 310 & 15.5 \\ 9 & 2100 & 105 \\ \hline 10 & 840 & 42 \\ \hline 11 & 600 & 30 \\ \hline 12 & 440 & 22 \\ \hline Grand Total & 10755 & 537.75 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline Job & \multicolumn{2}{|r|}{ Sales } & \multicolumn{2}{|c|}{ Direct Materials } & Direct Labor & \multirow[t]{2}{*}{\begin{tabular}{l} Applied \\ Overhead \end{tabular}} & \multirow[t]{2}{*}{ Total Job Cost } & \multirow[t]{2}{*}{ Gross Margir } \\ \hline 1 & $ & 2,400.00 & $ & 542.00 & 300.00 & & & \\ \hline 2 & $ & 5,400.00 & & 560 & 1260 & & & \\ \hline 3 & $ & 9,000.00 & & 322 & 2500 & & & \\ \hline 4 & $ & 1,450.00 & & 424 & 75 & & & \\ \hline 5 & $ & 2,200.00 & & 306 & 340 & & & \\ \hline 6 & $ & 7,000.00 & & 432 & 1760 & & & \\ \hline 7 & $ & 1,700.00 & & 329 & 230 & & & \\ \hline 8 & $ & 1,600.00 & & 287 & 310 & & & \\ \hline 9 & $ & 8,000.00 & & 435 & 2100 & & & \\ \hline 10 & $ & 4,100.00 & & 381 & 840 & & & \\ \hline 11 & $ & 3,200.00 & & 402 & 600 & & & \\ \hline 12 & $ & 2,800.00 & & 468 & 440 & & & \\ \hline Total & $ & 48,850.00 & $ & 4,888.00 & $10,755.00 & & & \\ \hline \end{tabular} Required information [The following information applies to the questions displayed below.] Ozuna Company uses a job-order costing system with a plantwide predetermined overhead rate based on direct laborhours. For job costing purposes, it uses an average direct labor wage rate of $20 per hour. The company has been struggling financially; accordingly, it has asked you to conduct a job profitability study beginning with a thorough critique of its existing cost system. To keep the scope of your project manageable, you have chosen a subset of 12 jobs from the many jobs completed by the company during the year. Your goal is to complete the table shown below and comment on the insights that it provides: Click here to download the Excel template, which you will use to answer the questions that follow. Click here for a brief tutorial on PivotTables in Excel. Click here for a brief tutorial on VLOOKUP in Excel. \begin{tabular}{|l|r|r|r|} \hline Total Manufacturing Overhead & $2,389,000 & 2,468,154 \\ \hline Total direct labor hours & 41,400 & & \\ \hline Plantwide predetermined overhead rate & & 42,500 \\ \hline & & $ & 58.07 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|} \hline Job & \multicolumn{3}{|c|}{ Sum of Direct Labor-Hours } \\ \hline 1 & 300 & 15 \\ \hline 2 & 1260 & 63 \\ \hline 3 & 2500 & 125 \\ \hline 4 & 75 & 3.75 \\ \hline 5 & 340 & 17 \\ 6 & 1760 & 88 \\ \hline 7 & 230 & 11.5 \\ \hline 8 & 310 & 15.5 \\ 9 & 2100 & 105 \\ \hline 10 & 840 & 42 \\ \hline 11 & 600 & 30 \\ \hline 12 & 440 & 22 \\ \hline Grand Total & 10755 & 537.75 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline Job & \multicolumn{2}{|r|}{ Sales } & \multicolumn{2}{|c|}{ Direct Materials } & Direct Labor & \multirow[t]{2}{*}{\begin{tabular}{l} Applied \\ Overhead \end{tabular}} & \multirow[t]{2}{*}{ Total Job Cost } & \multirow[t]{2}{*}{ Gross Margir } \\ \hline 1 & $ & 2,400.00 & $ & 542.00 & 300.00 & & & \\ \hline 2 & $ & 5,400.00 & & 560 & 1260 & & & \\ \hline 3 & $ & 9,000.00 & & 322 & 2500 & & & \\ \hline 4 & $ & 1,450.00 & & 424 & 75 & & & \\ \hline 5 & $ & 2,200.00 & & 306 & 340 & & & \\ \hline 6 & $ & 7,000.00 & & 432 & 1760 & & & \\ \hline 7 & $ & 1,700.00 & & 329 & 230 & & & \\ \hline 8 & $ & 1,600.00 & & 287 & 310 & & & \\ \hline 9 & $ & 8,000.00 & & 435 & 2100 & & & \\ \hline 10 & $ & 4,100.00 & & 381 & 840 & & & \\ \hline 11 & $ & 3,200.00 & & 402 & 600 & & & \\ \hline 12 & $ & 2,800.00 & & 468 & 440 & & & \\ \hline Total & $ & 48,850.00 & $ & 4,888.00 & $10,755.00 & & & \\ \hline \end{tabular} Required information [The following information applies to the questions displayed below.] Ozuna Company uses a job-order costing system with a plantwide predetermined overhead rate based on direct laborhours. For job costing purposes, it uses an average direct labor wage rate of $20 per hour. The company has been struggling financially; accordingly, it has asked you to conduct a job profitability study beginning with a thorough critique of its existing cost system. To keep the scope of your project manageable, you have chosen a subset of 12 jobs from the many jobs completed by the company during the year. Your goal is to complete the table shown below and comment on the insights that it provides: Click here to download the Excel template, which you will use to answer the questions that follow. Click here for a brief tutorial on PivotTables in Excel. Click here for a brief tutorial on VLOOKUP in Excel
