21. (8 points) Taos Corp.is a job order manufacturer and uses a normal costing system that applies factory overhead based on direct labor-hours. For the current year the company budgeted $264,000 in factory overhead costs and 16,000 direct labor-hours. Job A12 was completed in April. Job OX18 was started in April but not complete at April 30. Data for the month of April follows: Job A12 is the only job in process on April 1. The following transactions were for the month of April: a. Calculate Taos's predetermined overhead rate. b. Calculate the total cost of Job A12. c. Calculate the amount of Ending Work-in-Process at the end of April