Glass Co. uses a job order costing system and develops its predetermined manufacturing overhead rate based on direct labour costs. The company has two jobs still in process at the end of the cycle, Jobs 1 and 2. The following data is given below:

Estimated manufacturing overhead $100,300

Estimated direct labour costs 85,000

Raw materials costs incurred 63,000

Labour costs incurred 50,000

Other manufacturing costs incurred 60,000

Direct labour is split between Jobs 1 and 2 at 65% and 23% respectively, with the balance of the labour costs considered as indirect labour. The raw materials costs are split between Jobs 1 and 2 at 54% and 35% respectively, with the balance of raw materials costs considered as indirect materials.

Required:

1. Calculate the manufacturing overhead application rate and the amount of manufacturing overhead that is applied to Job 1 and Job 2.

2. Calculate the total costs of Jobs 1 and 2.

3. Calculate the amount of manufacturing overhead charged to the manufacturing overhead control account.