a. For 2019 , the company's cost accountant estimated that total overhead costs incurred would be $548,700 and that a total of 59,000 direct labor hours would be worked. Calculate the amount of overhead to be applied for each direct labor hour worked on a production run. (Round your answer to 2 decimal places.) b. A production run of 320 coffee mugs used raw materials that cost $510 and used 50 direct labor hours at a cost of $10.90 per hour. Calculate the cost of each coffee mug produced. (Do not round intermediate calculations. Round your answer to 2 decimal places.) c. At the end of October 2019,170 coffee mugs made in the production run in part b had been sold and the rest were in ending inventory. Calculate (1) the cost of the coffee mugs sold that would have been reported in the income statement and (2) the cost included in the October 31, 2019, finished goods inventory. (Do not round intermediate calculations. Round your answers to 2 decimal places.)