A new company started production. Job 10 was completed, and Job 20 remains in production. Here is the information from job cost sheets from their first and only jobs so far: Job 10 Hours Total Cost Direct materials Direct labor Manufacturing overhead Total cost Job 20 Direct materials Direct labor 85 $770 1,785 68 $2,623 Hours Total Cost 100 $160 2,100 80 Manufacturing overhead Total cost Using the information provided, A. What is the balance in work in process? $ B. What is the balance in the finished goods inventory? $2,340 C. If manufacturing overhead is applied on the basis of direct labor hours, what is the predetermined overhead rate? Round your final answer to nearest cent. per direct labor hour