Casper Building Components Job No. Direct Material Direct Labor Applied OverheadTotal Cost 67 $17,703 $6,920$7,960 $32,583 69 4,936 7,2408,328 70,504 70 1,218 2,000 2,300 5,518 71154,215 28,500? ? 72 28,845 2,2002,53233,577 To explain the missing job number, you are informed that Job #68 had been completed in April. You are also told that Job #67 was the only job in process at the beginning of May. At that time, the job had been assigned $12,900 for direct material and $3,600 for direct labor. At the end of May, Job #71 had not been completed; all others had. You are to provide answers to the following questions: a) What predetermined overhead rate does Casper Building Components use? b) What was the total cost of beginning Work In Process Inventory? c) What were total direct manufacturing costs incurred for May? d) What was cost of goods manufactured for May?