Exercise $4-33($Static$)$ Job Costing $[$LO $4-3,4-4,4-5]$

Johnson Incorporated is a job$-$order manufacturing company that uses a predetermined overhead rate based on direct labor hours to

apply overhead to Individual Jobs. For the current year, estimated direct labor hours are $95,000$ and estimated factory overhead is

$$617,500.$ The following information is for September of the current year. Job A was completed during September, and Job B was

started but not finished.

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