1. J company had a beginning work in process inventory balance of $33020. During the year $77000 of direct materials were placed into production. Direct labor was $60244 and indirect labor was 19500. Manufacturing overhead is allocated at 130% of direct labor costs. Actual manufacturing overhead was $86500 and job costings $225093 were completed during the year. What is the ending work in process inventory balance?

2. Allocated overhead based on machine hours Estimated MOH cost $250004 Actual MOH cost $247542 Estimated machine hours $20634 Actual machine hours $20331

How much is the predetermined MOH rate per machine hours?