31. A job cost she et of Fugate Company is given below. Job Cost Sheet JOB NO. 172 FOR James Company Quantity 1.500 Date Completed 5/31 Date Direct Materials 1,330 1,120 Direct Labor Manufacturing Overhead 5/10 12 15 550 480 825 720 24 27 31 1,000 1,870 670 1,005 Cost of completed job: Direct materials Direct labor Manufacturing Overhead Total cost Unit cost Instructions (a) Answer the following questions. What is the predetermined manufacturing overhead rate? What are the total cost and the unit cost of the completed job? (1) (2) Prepare the entry to record the completion of the job (b)