Please explain how to get estimated direct labor cost

Indirect labor Factory supervision Rent on factory building Factory utilities Factory insurance expired Depreciation-Factory equipment Repairs expense-Factory equipment Factory supplies used Miscellaneous production costs Total estimated overhead costs $ 332,200 243,000 103,000 101,000 81,000 496,000 73,000 81,800 49,000 $1,560,000 At the end of 2017, records show the company incurred $1,723,000 of actual overhead costs. It completed and sold five jobs with the following direct labor costs: Job 201, $617000; Job 202, $576,000; Job 203, $311,000; Job 204, $729,000; and Job 205, $327,000. In addition, Job 206 is in process at the end of 2017 and had been charged $30,000 for direct labor. No jobs were in process at the end of 2016. The company's predetermined overhead rate is based on direct labor cost. Required 1-a. Determine the predetermined overhead rate for 2017. 1-b. Determine the total overhead cost applied to each of the six jobs during 2017. 1-c. Determine the over- or underapplied overhead at year-end 2017 2. Assuming that any over- or underapplied overhead is not material, prepare the adjusting entry to allocate any over- or underapplied overhead to Cost of Goods Sold at the end of 2017 Complete this question by entering your answers in the tabs below. Req 1A Req 1B Req 1C Req 2 Determine the predetermined overhead rate for 2017 Predetermined overhead rate Choose Numerator: Choose Denominator: Predetermine overhead rate Estimated overhead costs Estimated direct labor cost Predetermine overhead rate ,560,000I