This 1 pt 3 of 3 1 Read the requirements Dec 31 S 101000 808
     This 1 pt 3 of 3 (1 Read the requirements Dec. 31 S 101,000 80,800 bys 68,000 Date     
 
  
  Solution
Requirement 3
Requirement 4
| Estimated Overhead (A) | 101000 | ||
| Estimated Drect Labor(B) | 80800 | ||
| Predetermined Overhead Rate (C= A*B) | 1.25 | ||
| Actual Direct Labor (D) | 68000 | ||
| Allocated Overhead (E=C*D) | 85000 | ||
| Dec-31 | Work In Process Inventory A/c | 85000 | |
| To Manufacturing Overhead A/c | 85000 | 

