A job cost sheet of Tempus Company is given below. Job Cost Sheet JOB NO. 172 Quantity FOR James Company Date Completed 2,000 5/31 Date Direct Labor Manufacturing Overhead 5/10 12 Direct Materials 1,035 1,126 490 770 686 27 1,000 1,875 670 938 Cost of completed job: Direct materials Direct labor Manufacturing Overhead Total cost Unit cost Instructions: In the space provided, answer the following questions: (a) Answer the following questions. (1) What is the predetermined manufacturing overhead rate, as it is a % of direct labor? (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