Insert formulas and cell references into the "gold" cells below. Estimates for the Year Manufacturing Overhead (MOH) Machine Hours (MH) POHR (predetermined overhead rate) 3,590,000 4,800 747.92 per machine hour Jobs in Process at the Beginning of the Year # of units (boxes) Production "Campaigns" Q1-201219 Q2-201220 32,000 Beginning of the Year Inventory Raw materials Work-in-process Finished Goods (boxes of Muesli) 348,800 0 426,680 Completed Job Sheet Information for the Year Direct Materials Used Direct Labor Costs Actual Machine Hours 7,905,400 960,000 4,762 Applied Overhead [3] Transactions during the Year Raw material purchases 7,900,000 Raw materials used in production [4] Direct labor costs [5] Incurred (actual) MOH [15] 3,810,000 Direct materials Direct labor costs Actual machine hours Totals: [1] 16,000 84,800.00 240.00 10.0 60,000.00 80.00 2.0 0.00 Jobs in Process at the End of the Year Production "Campaigns" Q4-211219 Q4-211220 # of units (boxes) Direct materials Direct labor costs Actual machine hours Totals: [2] 32,000 169,600.00 960.00 24.0 32,000 64,200.00 320.00 8.0 0.00