2 anwsers need personal financial planning

Jensen Fences uses job order costing. Manufacturing overhead is charged to individual jobs through the use of a predetermined overhead rate based on direct labor costs. The following information appears in the company's Work in Process Inventory account for the month of June:

  Debits to account:

        Balance, June 1

$

5,000  

        Direct materials

19,000  

        Direct labor

12,100  

        Manufacturing overhead (applied to jobs as 125% of direct labor cost)

15,125  

           Total debits to account

$

51,225  

  Credits to account:

        Transferred to Finished Goods Inventory account

44,000  

  Balance, June 30

$

7,225  

a.

Assuming that the direct labor charged to the jobs still in process at June 30 amounts to $1,600, compute the amount of manufacturing overhead and the amount of direct materials that have been charged to these jobs as of June 30.