Cullumber Assemblers uses normal job-order costing to assign costs to products. The company assembles and packages 25 different products according to customer specifications. Products are worked on in batches of 20 to 40 units. Each batch is given a job number. On October 1, the company had the following balances: Work in process consisted of the following jobs: Finished goods consisted of Job 23, with the following costs: Shown below are the direct cost data related to jobs started in October: 1. Direct materials and direct labour added to beginning work in process in October were as follows: 2. Overhead is applied at a predetermined rate based on the direct labour cost. 3. Actual expenses for October were as follows: * 80% of employer contributions and benefits relate to factory personnel. 4. Purchases of direct materials (raw materials) during October amounted to $32,490. Indirect materials (supplies) are handled in a separate account. 5. Only Jobs 27 and 28 are still in process at closing on October 31. Finished goods consisted only of Job No. 25 at month end. 6. Cullumber writes off any under- and over-applied overhead to Cost of Goods Sold in the month in which it is incurred. Calculate the predetermined overhead rate used by Cullumber to apply overhead to jobs. Calculate the unit cost of Job No. 24 in October. (Round answer to 2 decimal places, e.g. 52.75.) Unit cost of Job No. 24 Calculate the October 31 balances for the following inventory accounts