Blaine Corp. makes floats for Mardi Gras in New Orleans. The company's fiscal year ends on March $31.$ On January $1,$ the company's WIP Inventory account appeared as follows:

assigned to it$.$

a$.$ If overhead is applied on the basis of DLHs$,$ what predetermined OH rate was in effect during the company's previous fiscal year?

Note: Round unit costs to two decimal places $($i$.$e$.$ round $$4\mathrm{.}355$ to $$4\mathrm{.}36).$

per DLH

$b.$ What was the average direct labor rate per hour?

Note: Round unit costs to two decimal places $($i$.$e$.$ round $$4\mathrm{.}355$ to $$4\mathrm{.}36).$

per DLH

: of direct material cost was in the beginning balance of WIP Inventory?

$3$

d$.$ What was the balance in WIP Inventory at the end of January?

e$.$ What was the total cost of jobs manufactured in January?