Jestus Church Furniture manufactures custom pews, altars, and pulpits for churches across the southern United States. Since each order is unique, Jestus uses a job order costing system. During the month of June, Jestus worked on orders for three churches: Faith Church, Grace Church, and Hope Church. Production on the Faith and Grace orders began in May and ended in June. Production on the Hope order began in June and was incomplete at the end of the month. Jestus applies overhead to each job based on machine hours. Prior to the year, managers had estimated manufacturing overhead at $600,000, along with 40,000 machine hours. Additional cost information related to the three orders is as follows:

Required
a. What is Jestus's predetermined overhead rate?
b. How much manufacturing overhead should Jestus apply to each job for June?
c. What is the balance in Jestus's Work in Process Inventory account at the end of June?

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Faith $9,000 $6,000 $12,000 Grace $4,300 $9,000 $4,500 Hope Beginning balance, June 1 Direct materials, June Direct labor, June Manufacturing OH, June Machine hours, June $3,800 $2,400 2,000 4,000 1,400