Croftmark Co. began operations on May 1, 2013. Its Work in Process Inventory account on May 31 appeared as follows:

Work in Process Inventory
Direct material	157,400	Cost of completed jobs	??
Direct labor	84,200
Applied overhead	112,828

The company applies overhead on the basis of direct labor cost. Only one job was still in process on May 31. That job had $39,390 in direct material and $18,500 in direct labor cost assigned to it.

a. What was the predetermined overhead application rate? Enter your answer as a percentage value. For example, a computed value of 1.5 would be entered as "150" in the answer box below. % of direct labor

b. What was the balance in WIP Inventory at the end of May? $

c. What was the total cost of jobs completed in May? $