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				$755
Direct labor		85		1,785
Manufacturing overhead				51
Total cost				$2,591

Job 20	Hours			Total Cost
Direct materials				$135
Direct labor		110		2,310
Manufacturing overhead				66
Total cost				$2,511

Using the information provided,

A. What is the balance in work in process?

$fill in the blank 1

B. What is the balance in the finished goods inventory?

$fill in the blank 2

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.

$fill in the blank 3 per direct labor hour