Clearview Manufacturing Inc. Clearview produces custom windows and operates a job-order costing system. Overhead is applied to jobs with a predetermined rate based on machine hours. Annual Budget Budgets Activity Units Total overhead costs 194,200 Machine hours available 9,100 For the month ended December 31, 2020 the following information is available. There were no jobs in process at the beginning of the period. Only two jobs were started in the month. Job 2012-A was completed and transferred out. Job 2012-B was still in process at month end. Inventory Information Job 2012-A Job 2012-B Direct Materials $ 12.985.00 $ 8,125.00 Direct Labour $ 8,555.00 7,466.00 Machine hours used 245.0 212.0 Units produced 20 Required: 1. Compute the pre-determined overhead rate for the year. Round to 3 decimals 2. How much manufacturing overhead was applied to the two jobs and in total? Round amounts to 2 decimals. 3. What is the cost per unit for Job 2012-A? Show the computation of the total job cost. 4. What makes up the ending balance in Work In Process inventory? Show the detail of the costs. 25