Cost data for the month of July.

1.	Purchased supplies on account $2,100.
2.	Issued supplies $2,900 (60% direct and 40% indirect).
3.	Assigned labor costs based on time tickets for the month which indicated labor costs of $75,200 (80% direct and 20% indirect).
4.	Operating overhead costs incurred for cash totaled $50,900.
5.	Operating overhead is applied at a rate of 90% of direct labor cost.
6.	Work completed totaled $84,100.

Record the transactions for July.

		Service Contract Costs			Service Contracts in Process	Cost of Completed Service Contracts
		Supplies	Service Salaries and Wages	Operating Overhead
1.	Purchased supplies	$	$	$	$	$
2.	Direct supplies	$	$	$	$	$
2.	Indirect supplies	$	$	$	$	$
3.	Direct labor	$	$	$	$	$
3.	Indirect labor	$	$	$	$	$
4.	Incurred overhead costs	$	$	$	$	$
5.	Assigned overhead	$	$	$	$	$
6.	Completed work	$	$	$	$	$
	Balance	$	$	$	$	$

Calculate the predetermined overhead rate.