Dobson Manufacturing Company uses a job order cost system with manufacturing overhead applied to products on the basis of direct labor dollars. At the beginning of the most recent period, the company estimated its total direct labor cost to be $57,400 and its total manufacturing overhead cost to be S97,580. Several incomplete general ledger accounts show the transactions that occurred during the most recent accounting period which is given in second requirement. Required: 1. Calculate the predetermined overhead rate rmined Overhead Rate % of Direct Labor Cost 2. Fill in the missing values in the T-accounts. Raw Materials Inventory Work in Process Inventory Beginning Balance 13,900 93,300 28,000 Beginning Balance Direct Materials Direct Labor Applied Overhead Ending Balance 28,300 68,400 $40,900 Ending Balance 18,100 Finished Goods Inventory Cost of Goods Sold 41,600 Beginning Balance Cost of Goods Completed Ending Balance Unadjusted Cost of Goods Sold Adjusted Cost of Goods Sold 49,400