. . Work in process inventory PROBLEM 5-27 Predetermined Overhead Rate; Disposition of Underapplied or O Overhead [LO3, LO5, LO7] Gordon Company is highly automated and uses computerized controllers in manufacturing operations company uses a job-order costing system and applies manufacturing overhead cost to products on of the time recorded to complete each job by the computerized controllers attached to each ma ollowing estimates were used in preparing the predetermined overhead rate at the beginning of the er basis chine. The 4,00 ....$230,000