Financial statements for Narstad Corporation appear below: 
Narstad Corporation's times interest earned for Year 2 was closest to:
Definitions:
Job Cost Sheet
A record or document that tracks the costs associated with a specific job or project within a job-order costing system.
Predetermined Overhead Rate
The rate used to allocate manufacturing overhead costs to products, computed before the period begins based on estimated costs and activity levels.
Direct Labor-Hours
Full count of working hours by employees in direct connection with the production process.
Job Cost Sheet
A document that records the materials, labor, and manufacturing overhead costs assigned to each individual job.
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