Ye Technology Co. manufactures CDs and DVDs for computer software and entertainment companies. Ye uses job order costing. On April 2, Ye began production of 5,400 DVDs, Job 423, for Integration Pictures for $1.40 sales price per DVD. Ye promised to deliver the DVDs to Integration Pictures by April 5. Ye incurred the following costs: (Click the icon to view the costs.) Ye Technology allocates manufacturing overhead to jobs based on the relation between estimated overhead of $574,000 and estimated direct labor costs of $410,000. Job 423 was completed and shipped on April 3. Read the Requirement 1. Prepare a job cost record for Job 423. Calculate the predetermined overhead allocation rate; then allocate manufacturing overhead to the job. 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. (Round the cost per DVD to the nearest cent.) Job No. 423 Customer Name Integration Job Description 5.400 DVDs Date Promised 4-5 1. Prepare a job cost record for Job 423. Calculate the predetermined overhead allocation rate; then allocate manufacturing overhead to the job. 2. Journalize 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. Journalize completion of the job and the sale of the 5,400 DVDs on account. Data table