21) At the end of June, the job cost sheets for Kennedy Manufacturing show the following total costs accumulated on three custom jobs. Job 203 Job 204 Job 205 Direct materials $32,000 18,000 26,100 $47.000 22.000 Direct labor $43,000 25,000 36,250 Overhead 31,900 Job 203 was started in production in May and the following costs were assigned to it in May: direct materials, $12,000; direct labor, $6,000; and overhead $8,700. Jobs 204 and 205 are started in June. Overhead cost is applied with a predetermined rate based on direct labor cost. Jobs 203 and 204 are finished in June, and Job 205 will be finished in July. No raw materials are used indirectly in June. Using this information, answer the following questions assuming the company's predetermined overhead rate did not change. a. What is the cost of the raw materials requisitioned in June for each of the three jobs? b. How much direct labor cost is incurred during June for each of the three jobs? c. What predetermined overhead rate is used during June? d. How much total cost is transferred to finished goods during June