Able Manufacturing operates a job-order costing system. There were no jobs in process at the beginning of the period. Only two jobs were started in the month. Job 1912-A was completed and transferred out. Job 1912-B was still in process at month end. Overhead is applied to jobs with a predetermined rate based on direct labour hours. Annual Budget Budget $ Activity Units Total overhead costs 80,000 Direct labour hours worked 9,100 For the month ended December 31, 2019 the following information is available. Inventory Information Direct Materials Direct Labour - $/Hour Direct labour hours worked Units $ $ Job 1912-A 12,985.00$ 17.50 $ 500.5 25 Job 1912-B 8,125.00 18.50 403.0 20 Required: 1. Compute the pre-determined overhead rate for the year. Round to 4 decimals. 2. How much manufacturing overhead was applied to the two jobs? Round to 2 decimals. 3. What is the cost per completed unit for Job 1912-A? Show the detail components of the total job cost. 4. What is the journal entry to transfer Job 1912-A to Finished Goods? 5. What is ending balance in Work In Process inventory? 6. What is the average direct labour hourly rate for Able for December