3. Additional information: a. The entity uses a single account for its direct material and indirect materials. Indirect material is one fourth of the total materials used b. The indirect labor is if? of the total labor cost c. The overhead application rate is 33% of direct labor costs d. Any over or under application of overhead is considered material. Required: a. Relevant journal entries for the year b. What is the total manufacturing cost during the current year? c. What is the cost of goods manufactured during the current year? d. What is the overfunder application of overhead? LHS F3R THE WIN Inc. applies factory overhead as follows: Department Per Machine hour Fabricating 13 Spreading 23 Packaging 33 Actual machine hours are: Fabricating - 2,333 hours Spreading 1,533 hours Packaging 3,333 hours The following additional data are provided: a. The actual factory overhead expense for the period is 133,333 b. The ending balances of the inventories and cost of goods sold after the application of overhead are as follows: Raw materials 233,333 Work in Process 133,333 Finished goods 433,333 Cost of goods sold 533,333 c. The overfunder applied overhead during the period is considered material if at least 33% of actual factory overhead Required: What is the adjusted cost of goods sold after closing the under/over application of factory overhead? For the year ended December 31, 2323, LHS PARA SA KIHABUKASAH Inc. incurred the following costs on Job LHS for manufacturing 533 units: Driginal cost accumulation: Direct materials 533,333 Direct labor 433,333 Factory overhead 133,333 Direct cost of reworking 133 units: Direct material 133,333 Direct labor 233,333 Required: a. What is the cost per unit of Job Order LHS if the rework cost were attributable to the exacting specification of Job Drder LMS? b. What is the cost per unit of Job 3rder LMS if the rework cost were attributable to internal failure