(9 points) Garcia Corp. is a job-order manufacturer and uses a predetermined overhead rate based on direct labor hours to apply overhead to jobs. For the current year, estimated direct labor hours are 133,000 and estimated factory overhead is $784,700. The following information is for September; Job X was completed this month, Job Y was started but not finished, no other jobs were worked on. September 1, inventories: Materials Work-in-process (all Job X) Finished goods Materials purchases Direct materials requisitioned: Job X Job X Job Y Direct labor rate a. Calculate Garcia's predetermined overhead rate. $ 24,000 53,400 105,600 $ 157,000 $ 74,000 68,000 7,000 5,500 $ 26.00/hr. Job Y Direct labor hours: b. Calculate the total cost of Job X. c. Calculate the amount of Ending Work-in-Process at the end of September.