Question 7 (1 point) The Samuelson Company uses a job-order costing system. The following data were recorded for June: Added During June Job Work in Process Direct Direct Number Inventory. June Materials 1 Labour 475 $1,000 $ 400 $ 200 476 $ 900 $ 600 $ 800 477 $ 800 $ 900 $1,400 478 $ 600 $1,000 $1,900 Overhead is charged to production at 70% of the direct materials cost. Jobs 475, 477, and 478 have been delivered to the customer. What was Samuelson's Work in Process inventory balance on June 302 Al $6.450 B) $2.860. C) $2.300. D) $2.720. Question 8 (1 point) Dowan Company uses a predetermined overhead rate based on direct labour hours to apply manufacturing overhead to jobs. Last year, Dowan Company incurred $156,600 in actual manufacturing overhead cost. The Manufacturing Overhead account showed that overhead was underapplied by $12,600 for the year. If the predetermined overhead rate is $6.00 per direct labour-hour, how many hours did the company work during the year? O Al 24.000 hours. B) 25.000 hours. OC) 26.000 hours. D) 28.200 hours