At the end of June, the job cost sheets at Ace Roofers show the following costs accumulated on three jobs.

At June 30	Job 5	Job 6	Job 7
Direct materials	$ 15,200	$ 33,100	$ 27,100
Direct labor	8,200	14,400	21,200
Overhead applied	4,100	7,200	10,600

Additional Information

Job 5 was started in May, and the following costs were assigned to it in May: direct materials, $6,100; direct labor, $1,900; and applied overhead, $1,000. Job 5 was finished in June.

Job 6 and Job 7 were started in June; Job 6 was finished in June, and Job 7 is to be completed in July.

Overhead cost is applied with a predetermined rate based on direct labor cost. The predetermined overhead rate did not change across these months.

3. What is the predetermined overhead rate?

4. What is the total cost transferred to Finished Goods Inventory in June?