Nigella Incorporated, Which Began Operations on January 1, 2012, Reported

Nigella Incorporated, which began operations on January 1, 2012, reported the following information:
$\begin{array} { l r } \text { Estimated manufacturing overhead } & \$ 800,000 \\\text { Actual manufacturing overhead } & 760,000 \\\text { Estimated direct labour cost } & 500,000 \\\text { Actual direct labour cost } & 600,000 \\\text { Total debits in the work-in-process account } & 2,000,000 \\\text { Total credits in the work-in-process account } & 1,881,400\end{array}$ Nigella applies manufacturing overhead to jobs on the basis of direct labour cost and adds a 30% markup to the cost of completed production when finished goods are sold. On December 31, job no. 20 was the only job that remained in production. That job had direct-labour charges of $36,000.
Required:
A. Determine the company's predetermined overhead rate.
B. Determine the amount of under- or overapplied overhead. Be sure to label your answer.
C. Compute the amount of direct materials used in production.
D. Calculate the amount of direct materials used in production for Job #20.
E. Assuming that all finished goods are sold during the period, prepare the journal entry or entries needed to record Nigella's sales, which are all made on account.