Accounting Chapter 15 Graded As Spring 2002 In December 2020. Challenger Wateral manager imated years (2001) direct labor cost aming live employees working an average of 2.000 hours each an average wage rate of s10 per hour (100.000). The manager also estimated manufacturing overhead costs for 2020 of 200.000 At the end of 2021, records show the company noured 5190.000 of actual overhead costs The following you were started and completed and were charged with the following direct material and labor costs Direct Direct Manufacturing Total Cou Job Material Labor Overhead of job $50.000 $12.100 137 $33.000 $10.00 138 $19.800 $37.500 139 $22.000 539.400 140 56 800 $3200 Totale $132 200, 5103,000 Required 1. Determine the predetermined overhead tato for 2021. The company assign overhead costs based upon direct labor cost 2. Determine the manufacturing overhead cost applied to each of the six jobs and in total and enter in the table above 3. Determine the total cost of each of the six jobs and orter in the table above 4. Determine the amount of over or underapplied manufacturing overhead and label appropriately. You might consider representing the manufacturing overhead temporary expense account as a T-account with actual costs on the debt side and applied costs on the credit side 5. Make the journal entry for adjusting the overhead account to the actual amount