4. Job order cost sheets show the following costs assigned to each job: Direct materials Direct labor Job 13 $7,560 3,760 Job 14 $1,525 3,824 Job 15 $3,290 3,796 The company assigns overhead at $1.25 for each direct labor dollar spent. What is the total cost for each of the jobs? Direct materials Direct labor Overhead Job 13 Job 14 Job 15 Total The actual overhead for a company is $74,539. Overhead was based on 6,000 direct labor hours and was $2,539 underapplied for the year. A. What is the overhead application rate per direct labor hour? Actual overhead Underapplied overhead Applied overhead Divided by direct labor hours Predetermined overhead rate per direct labor hour B. What is the journal entry to dispose of the underapplied overhead? Cost of Goods Sold Manufacturing Overhead

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