Kansas Company uses a job costing accounting system for its production costs. The company uses a predetermined overhead rate based on direct labor-hours to apply overhead to individual jobs. The company prepared an estimate of overhead costs at different volumes for the current year as follows:

The expected volume is 180,000 direct labor-hours for the entire year. The following information is for March, when Jobs 6023 and 6024 were completed.

Required
Answer the following questions.
a. Compute the predetermined overhead rate (combined fixed and variable) to be used to apply overhead to individual jobs during the year.
(Note: Regardless of your answer to requirement [a], assume that the predetermined overhead rate is $9 per direct labor-hour. Use this amount in answering requirements [b] through [e].)
b. Compute the total cost of Job 6023 when it is finished.
c. How much of factory overhead cost was applied to Job 6025 during March?
d. What total amount of overhead was applied to jobs during March?
e. Compute actual factory overhead incurred during March.
f. At the end of the year, Kansas Company had the following account balances:
Overapplied Overhead . . . . . . . . . . . . $ 3,000
Cost of Goods Sold . . . . . . . . . . . . . . 2,940,000
Work-in-Process Inventory . . . . . . . . . 114,000
Finished Goods Inventory . . . . . . . . . 246,000

How would you recommend treating the overapplied overhead, assuming that it is not material? Show the new account balances in the following table.
Overapplied Overhead . . . . . . . . . . _________
Cost of Goods Sold . . . . . . . . . . . . . _________
Work-in-Process Inventory . . . . . . . . _________
Finished Goods Inventory . . . . . . . . _________

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150,000 Direct labor-hours.. Variable overhead costs. Fixed overhead costs. 210,000 $1,050,000 $1,260,000 $1,470,000 648,000 $1,698,000 $1,908,000 $2,118,000 180,000 648,000 648,000 Total overhead Inventories, March 1 Materials and supplies Work in process (Job 6023) $162,000 Finished goods... 31,500 337,500 Purchases of materials and supplies Materials Supplies $405,000 45,000 Materials and supplies requisitioned for production Job 6023.. Job 6024. . . Job 6025.- . Supplies ..$135,000 112,500 76,500 18,000 $342,000 Factory direct labor-hours (DLH) Job 6024 Labor costs Direct labor wages (all hours S8) Indirect labor wages (12,000 hours). . Supervisory salaries... $204,000 51,000 108,000 Building occupancy costs (heat, light, depreciation, etc.) S 19,500 7,500 Sales and administrative offices ...- Factory equipment costs Power- Repairs and maintenance.. Other.. . 12,000 4,500 7,500 24,000