Cadbury Company uses a job order costing system. Manufacturing overhead is applied on the basis of direct labor cost. Total manufacturing overhead was estimated to be $129,030 for the year, direct labor was estimated to total $151,800. Raw Materials Inventory Work in Process Inventory Finished Goods Inventory (1/1) (12/31) $ 14,400 $ 8,600 $19,300 $ 23,800 $41,800 $ 31,600 The following transactions have occurred during the year. Raw materials purchases $102,000 Direct materials used $ 97,100 Direct labor $127,680 Indirect materials used $ 10,700 Indirect labor $ 16,600 Factory equipment depreciation $ 28,000 Factory rent $ 21,200 Factory utilities $ 9,000 Other factory costs $ 7,000 (a) Calculate the predetermined overhead rate. Predetermined Overhead Rato % (b) Calculate cost of goods manufactured. Cost of Goods Manufactured