At the end of June, the job cost sheets for Monson Manufacturing show the following total costs accumulated on three custom jobs.

Job 203

Job 204

Job 205

Direct materials

$32,000

$47,000

$43,000

Direct labor

18,000

22,000

25,000

Overhead

26,100

31,900

36,250

Job 203 was started in production in May and the following costs were assigned to it in May: direct materials, $12,000; direct labor, $6,000; and overhead $8,700. Jobs 204 and 205 are started in June. Overhead cost is applied with a predetermined rate based on direct labor cost. Jobs 203 and 204 are finished in June, and Job 205 will be finished in July. No raw materials are used indirectly in June. Using this information, answer the following questions assuming the company's predetermined overhead rate did not change.

a. What is the cost of the raw materials requisitioned in June for each of the three jobs?

b. How much direct labor cost is incurred during June for each of the three jobs?

c. What predetermined overhead rate is used during June?

d. How much total cost is transferred to finished goods during June?