Noah Manufacturing Company uses a job order costing system. All relevant information for Jobs \#609 and \#610, which were completed during June, is provided here. No other jobs were in process during the month of June.

A predetermined overhead rate of $\$ 6$ per direct labor hour is used to apply manufacturing overhead costs to jobs. Actual manufacturing overhead for the month of June totaled $\$ 9,000$. All completed products are delivered to customers immediately after completion, so costs are transferred directly to Cost of Goods Sold without going through Finished Goods Inventory.
1. How much manufacturing overhead will be assigned to each job completed during June?
2. Compute the total cost of each job.
3. Compute the unit cost for each job.
4. Compute the over- or underapplied manufacturing overhead for June 5. Prepare the journal entries to transfer the cost of direct materials, direct labor, and manufacturing overhead to Work-in-Process Inventory, and to transfer the cost of completed jobs to Cost of Goods Sold. (Omit explanations.)
6. Interpretive Question: How would the company have computed its predetermined overhead rate of $\$ 6$ per direct labor hour? Explain.

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Direct materials cost Direct labor cost.... Direct labor hours on job Units produced. Job #609 Job #610 $5,000 $6,500 $3,900 $5,400 400 7:00 500 875