Green Oak Farm Equipment Is a Job-Order Costing Manufacturer That

Green Oak Farm Equipment is a job-order costing manufacturer that uses a plantwide overhead rate that is based on direct labour hours.Estimations for the year include $420,000 in overhead and 30,000 direct labour hours.Green Oak worked on five jobs in March.Data are as follows: $\begin{array}{lrrrrrr}&\text { Job } 89&\text { Job } 90&\text { Job } 91&\text { Job } 92&\text { Job } 93\\\text { Balance, } 3 / 1 & \$ 23,110 & \$ 18,240 & \$ 9,510 & \$ 0 & \$0 \\\text { Direct Materials } & 13,000 & 17,210 & 22,900 & 15,240 & 8,210 \\\text { Direct Labour cost } & 8,075 & 11,500 & 16,250 & 9,750 & 4,860 \\\text { Direct Labour Hours } & 1,615 & 2,300 & 3,250 & 1,950 & 972\end{array}$ By March 31,Jobs 89 and 91 were completed and sold.The rest of the jobs remained in process. A. Calculate the plantwide overhead rate.
B. Calculate the work in process on March 31 .
C. Calculate the cost of goods sold for March.
D. Assume Green Oak marks up cost by $40 \%$ . What is the selling price of Jobs 89 and 91 ?