How is the overhead derived? How was it solved or computed?

Requirement 2. Calculate the balance in ending work in process and cost of goods sold before any adjustments for under or overallocated overhead. Begin by calculating ending work in process before any adjustments for under or overallocated overhead. We are given the amount of direct materials and direct labor costs in each of the two jobs in process at the end of the year. To determine the total costs in ending work in process, we must also include the amount of overhead allocated to each of those jobs in process. Remember that for each job, overhead allocated will equal 1.3 times the direct labor costs for that job. Go ahead and calculate the overhead allocated to each job and then complete the table below. Job 11 Job 12 Total Cost Direct materials 35 4,630 $ 5.450 $ 10.030' Direct labor 5,200 0.100' 11.300: Overhead 9.360 10.980 20.340 0 19.190' 0 22.530' 41.720' Ending work in process 1: Data Table Budgeted direct labor costs 270,000 Budgeted overhead costs $ 486,000 Costs of actual material used 163,000 Actual direct labor costs 257,000 Actual overhead costs 463,800 2: Data Table Direct materials Direct labor Job 11 4,630 5,200 Job 12 $ 5,450 6, 100