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the beginning and end of the rearing firm that uses il 1) The company applies overhead to jobs using a predetermined overhead rate based on machine hours. At the beginning of the year, the company estimated that it would work 33,000 machine hours and incur $231,000 in manufacturing overhead cost. The following transactions were recorded for the year: 1) Raw materials purchased on account: $315,000. 2) Raw materials requisitioned for use in production: $305,000 (\$279,000 direct and the balance indirect). 3) The following employee costs were incurred and paid for: the beginning and end of the rearing firm that uses il 1) The company applies overhead to jobs using a predetermined overhead rate based on machine hours. At the beginning of the year, the company estimated that it would work 33,000 machine hours and incur $231,000 in manufacturing overhead cost. The following transactions were recorded for the year: 1) Raw materials purchased on account: $315,000. 2) Raw materials requisitioned for use in production: $305,000 (\$279,000 direct and the balance indirect). 3) The following employee costs were incurred and paid for