Answer
Manufacturing Overhead Applied for Job P: 8400 dlls
Manufacturing Overhead Applied for Job Q: 3000 dlls
Work Step by Step
In order to get the manufacturing overhead applied for each job, we have to multiply the "predetermined overhead rate" times the "actual direct labor worked'
For Job P the equation will be:
Manufacturing Overhead Applied for Job P= 1400 actual direct labor hours worked X dlls 6.00 DLH (predetermined overhead rate)= dlls 8400
For Job Q the equation will be:
Manufacturing Overhead Applied for Job Q= 500 actual direct labor hours worked X dlls 6.00 DLH (predetermined overhead rate)= dlls 3000