I've solved parts A & B$,$ please help explain C & D $-$

Brighton Services repairs locomotive engines. It employs $100$ full$-$time workers at $$16$ per hour. Despite operating at capacity, last

year's performance was a great disappointment to the managers. In total, $10$ jobs were accepted and completed, incurring the

following total costs.

Of the $$1,080,000$ manufacturing overhead, $35$ percent was variable overhead and $65$ percent was fixed.

This year, Brighton Services expects to operate at the same activity level as last year, and overhead costs and the wage rate are not

expected to change. For the first quarter of this year, Brighton Services completed two jobs and was beginning the third $($Job $103).$ The

costs incurred follow.

You are a consultant associated with Lodi Consultants, which Brighton Services has asked for help. Lodi's senior partner has examined

Brighton Services's accounts and has decided to divide actual factory overhead by job into fixed and variable portions as follows.

In the first quarter of this year, $30$ percent of marketing and administrative cost was variable and $70$ percent was fixed. You are told that

Jobs $101$ and $102$ were sold for $$860,000$ and $$564,000,$ respectively. All over$-$ or underapplied overhead for the quarter is written off

to Cost of Goods Sold.

Required:

a$.$ Present in T$-$accounts the actua$/$ manufacturing cost flows for the three jobs in the first quarter of this year.

b$.$ Using last year's overhead costs and direct labor$-$hours as this year's estimate, calculate predetermined overhead rates per direct

labor$-$hour for variable and fixed overhead.

c$.$ Present in T$-$accounts the normal manufacturing cost flows for the three jobs in the first quarter of this year. Use the overhead rates

derived in requirement $(b).$

d$.$ Calculate operating profit $($loss$)$ for the first quarter of this year under actual and normal costing systems.