(5 marks) 3B- A job cost sheet of Fugate Company is given below. Job Cost Sheet JOB NO. 172 FOR James Company Quantity 1.500 Date Completed 5/31 Direct Manufacturing Overhead 825 720 Date Direct Materials Labor 5/10 1,330 12 1,120 15 550 22 480 1,000 1,870 31 670 Cost of completed job: Direct materials Direct labor Manufacturing Overhead Total cost Unit cost 1,005 Instructions (a) Answer the following questions. (1) What is the predetermined manufacturing overhead rate? (2) What are the total cost and the unit cost of the completed job? (b) Prepare the entry to record the completion of the job