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Root Technology Co. manufactures DVDs for computer software and entertainment companies. Root uses job order costing. On September 2, Root began production of 5,500 DVDs, Job 423, for Prototype Pictures for $1.70 sales price per DVD. Root promised to deliver the DVDs to Prototype Pictures by September 5. Root incurred the following direct costs: Requirement 1. Prepare a job cost record for Job 423. Calculate the predetermined overhead allocation rate (round to two decimal places); then allocate manufacturing overhead to the job. Begin by determining the total amount of direct materials and direct labor incurred on the job. Next, calculate the predetermined overhead allocation rate and apply manufacturing overhead to the job. Lastly, compute the total cost of Job 423 and the cost per DVD Job Cost Record Job No. 423 Customer Name Prototype Job Description 5,500 DVDs Date Promised 9-5 Date Started 9-2 Date Completed 9-3 Direct materials Direct labor Manufacturing overhead allocated Labor Time Record Requisition Number Date Amount Number Amount Date Rate Amount 9-2 63 $ 372 655 $ 9-2 64 725 9-3 74 144 656 of direct 140 labor cost Overall Cost Summary 260 Direct materials Direct labor Manufacturing overhead Allocated Total Job Cost Totals Cost per DVD Requirement 2. Journalize in summary form the requisition of direct materials and the assignment of direct labor and the allocation of manufacturing overhead to Job 423. Wages are not yet paid. (Record debits first, then credits. Exclude explanations from any journal entries.) Start by journalizing the use of direct materials. Date Accounts Debit Credit Sep. 3 Next, journalize the use of direct labor Date Accounts Debit Credit Sep. 3 Now journalize the allocation of overhead to Job 423. Date Accounts Debit Credit Sep 3 Requirement 3. Journalize completion of the job and the sale of the 5,500 DVDs on account. (Record debits first, then credits. Exclude explanations from any journal entries.) Begin by preparing the entry to show the completion of the job. Date Accounts Debit Credit Sep. 3 Next, journalize the revenue portion of the sale of Job 423. Date Accounts Debit Credit Sep. 3 Finally, journalize the cost of goods portion of the sale. Date Accounts Debit Credit Sep. 3 - x More info Data table Root Technology allocates manufacturing overhead to jobs based on the relation between estimated overhead of S550.000 and estimated direct labor costs of $440,000. Job 423 was completed and shipped on September 3. Date Labor Time Record No. Description Amount 9/02 655 10 hours @ $14 per hour $ 140 9/03 656 20 hours @ $13 per hour 260 Print Done Materials Requisition No. Date Amount 9/02 63 $ 372 Description 31 lbs. polycarbonate plastic @ $12 per Ib. 25 lbs. acrylic plastic @ $29 per lb. 3 lbs. refined aluminum 548 per lb. 9/02 64 725 9/03 74 144