Ye Technology Co. manufactures DVDs for computer software and entertainment companies. Ye uses job order costing. On September 2 , Ye began production of 5,800 DVDs, Job 423, for Prototype Pictures for $1.40 sales price per DVD. Ye promised to deliver the DVDs to Prototype Pictures by September 5 . Ye incurred the following direct costs: (Click the icon to view the costs.) (Click the icon to view additional information.) Read the requirements Requirements 1. Prepare a job cost record for Job 423 . Calculate the predetermined overhead allocation rate (round to two decimal places); then allocate manufacturing overhead to the job. 2. Journalize in summary form the requisition of direct materials and the assignment of direct labor and the allocation of manufacturing overhead to Job 423. Wages are not yet paid. 3. Journalize completion of the job and the sale of the 5,800 DVDs on account. More info Ye Technology allocates manufacturing overhead to jobs based on the relation between estimated overhead of $564,000 and estimated direct labor costs of $470,000. Job 423 was completed and shipped on September 3 . Data table