Problem $2.$

Pratt Incorporated uses a job$-$order costing system and a predetermined overhead rate based on machine hours.

At the beginning of the year, the company estimated manufacturing overhead for the year woukd be $$210,000$ and machine hours would be $12,000.$

The following information pertains to April of the current year:

$\backslash$table$[[$april $1,\frac{\text{J}\text{o}\text{b}B52}{\text{\$}16,000},\frac{\text{J}\text{o}\text{b}B53}{\text{\$}26,000},\frac{\text{J}\text{o}\text{b}B54}{\text{\$}38,000},$$$80,000$