Root technology co. manufactures DVDS for computer software and entertainment companies. Root uses job order costing. On November 2,root began production of 5700 DVDs, Job 423 for panorama pictures for 1.70$ sales price perDVD. Root promised to deliver the pictures to panorama Pictures by novemeber 5th. Root incurred the following direct costs.

Requirements:

1. prepare a job cost record for Job 423. Calculate the predetermined overhead allocation rate (round to two decimals) then allocate manufacturing overhead to the job

2. Jornalize in summary form the requisition of direct materials and the assignment of direct labor and the allocation of manufacturing overhead to job 423. wages are not yet paid

3. Jornalize completion of the job and the sale of the 5700 DVDs on account

Data Table:

Date	Labor time record #	description/ labor amount
11/02	655	10 hours @14$ per hour/ 140
11/03	656	20 hours @15$ per hour/ 300

Date	Materials requisition #	Description	amount
11/02	63	31 lbs polycarbonate plastic @11$ per lb	341
11/02	64	25lbs acrylic plastic @ 29$ per lb	725
11/03	74	3 lbs refined aluminum @ 42$ per lb	126

More info: root technology allocates manufacturing overhead to jobs based on the relation between estimated overhead of 637,000 and estimated direct labor costs of 490,000. Job 423 was completed and shipped on Novemeber 3rd.

A. Begin by determining the total amount of direct materials and direct labor incurred on the job. Next, calculate the predetermined overhead allocation rate and apply manufacturing overhead to the job. Lastly compute the total cost of job 423 and the cost per DVD.

B.Start by journalizing the use od direct materials

C. journalize the use of direct labor

D. Journalize the allocation of overhead to job 423

E. Begin by preparing the entry to show the completion of the job

F. Journalize the revenue portion of the sale of job 423.

G. Journalize the cost of goods portion of the sale