At the end of May, the job cost sheets at Cool Pool show the following costs accumulated on three jobs. At May 31 Job 8 Job 9 Job 10 Direct materials.. $25,000 $23,240 $26,800 Direct labor 10,000 8,600 9,500 Overhead applied.... 6,000 5,160 5,700 Additional information a. Job 8 was started in April, and the following costs were assigned to it in April: direct materials, $8,000; direct labor, $2,000; and applied overhead, $1,200. Job 8 was finished in May. b. Job 9 and Job 10 were started in May; Job 9 was finished in May, and Job 10 is to be completed in June. c. Overhead cost is applied with a predetermined rate based on direct labor cost. The predetermined overhead rate did not change across these months. Required 1. What is the total cost of direct materials requisitioned in May? 2. What is the total cost of direct labor used in May? 3. What is the predetermined overhead rate? 4. What is the total cost transferred to Finished Goods Inventory in May?