Crane Sports has determined the following unit costs for each of its products: Pants Jerseys Jackets Direct materials $7.00 $15.00 $51.00 Direct labor 4.00 3.60 24.00 Manufacturing overhead 5.00 4.00 40.00 Total unit cost $16.00 $22.60 $115.00 Sales price per unit $21.00 $26.60 $180.00 On May 31, Crane Sports' Work in Process Inventory consisted of the following items: Job Units Accumulated Cost PA-1247-Pants 100 $1,150 JE-1397Jerseys 200 3.800 JA 426-Jackets 50 4,400 $9,350 During June, a total of $279,300 in direct materials and $128,380 in direct labor costs were incurred. Units finished and sold during June were as follows: Product Units Finished Units Sold Pants 13,500 14,000 Jerseys 3.200 3,100 Jackets 2,500 2,500 (a) Your answer is correct. Given that Crane Sports uses direct labor dollars as its application base, what is the company's predetermined overhead rate? (Round answer to 0 decimal places, e.g. 15%.) Predetermined overhead rate 125 % (b) Your answer is correct. Calculate the total manufacturing cost for June. (Round answer to O decimal places, e.g. 5,275.) Total manufacturing cost $ $ 568155 (c) Your answer is correct. Calculate the Cost of Goods Manufactured for June. (Round answer to 0 decimal places, e.g. 5,275.) Cost of Goods Manufactured $ 575820 (d) Your answer is correct. Calculate the Ending Work in Process Inventory balance on June 30. (Round answer to 0 decimal places, e.g. 5,275.) Ending Work in Process Inventory balance $ $ 1685 (e) Your answer is correct. Calculate Cost of Goods Sold for June. (Round answer to decimal places, e.g. 5,275.) Cost of Goods Sold $ 581560 (f) * Your answer is incorrect. Calculate Gross Profit for June. Gross Profit $ $ 243900