Avid Assemblers uses normal job-order costing to assign costs to products. The company assembles and packages 25 different products according to customer specifications. Products are worked on in batches of 20 to 40 units. Each batch is given a job number. On October 1, the company had the following balances:

Raw materials ........................... $ 9,800

Work in process ......................... 65,847

Finished goods .......................... 30,640

Work in process consisted of the following jobs:

Finished goods consisted of Job 23, with the following costs:

Shown below are the direct cost data related to jobs started in October:

Other information:
1. Direct materials and direct labour added to beginning work in process in October were as follows:

2. Overhead is applied at a predetermined rate based on the direct labour cost.
3. Actual expenses for October were as follows:

* 80% of employer contributions and benefits relate to factory personnel.
4. Purchases of direct materials (raw materials) during October amounted to $28,500. Indirect materials (supplies) are handled in a separate account.
5. Only Job Nos. 27 and 28 are still in process at closing on October 31. Finished goods consisted only of Job No. 25 at month end.
6. Avid writes off any under- and over-applied overhead to Cost of Goods Sold in the month in which it is incurred.
Instructions
(a) Calculate the predetermined overhead rate used by Avid to apply overhead to jobs.
(b) Calculate the unit cost of Job No. 24 in October.
(c) Calculate the October 31 balances for the following inventory accounts.
1. Raw Materials
2. Work in Process
3. Finished Goods
(d) What is the cost of goods manufactured in October? (You do not have to prepare a statement.)
(e) Determine the under- or over-applied overhead for October and prepare the journal entry to dispose of this amount.

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Job 22 Job 24 Job 25 Direct materials Direct labour Applied overhead Total Number of units $6,200 10,500 7,350 %24,050 20 $ 5,190 9,210 6,447 S20,847 40 S 4,800 9,500 6,650 $20,950 30 Direct materials Direct labour Applied overhead Total Number of units 8,200 13,200 9,240 $30,640 50 Job 26 Job 27 Job 28 Total Direct labour Number of units Direct materials $ 5,180 $5,600 11,2009,340 30 S4,200 $14980 26,450 5,910 20 20 Job 22 $1,150 3,000 Job 24 S 610 4,500 Job 25 $1,500 3,260 5,500 13,000 Total Direct materials Direct labour Supervisory salaries $6,000 Supplies (factory) $2,100 Factory rent Depreciation 5,000 Selling expenses 8,500 5,000 Property tax and 2,250 4,000 CPP EI, and (machines) Indirect labour nsurance 4,200 other benefits