East Coast Colorworks produces modular office space units. The company uses a job order costing system to accumulate product costs. Because much of the production process is automated, East Coast has selected machine hours as its overhead application rate. In October, East Coast worked on four jobs. Job 105 and Job 106 were started in September and completed and delivered to customers in October. Job 107 and Job 108 were started in October and Job 107 was finished but has yet to be sold. The relevant data for September and October are: Costs added September: Direct materials Direct labor Mfg. Overhead Machine Hours Costs added in October: Direct materials Direct labor Machine Hours Job 105 $25,000 $36,000 $40,000 1,600 MH $ 0 $ 8,000 120 MH Job 106 $ 10,000 $ 4,000 $ 500 20 MH $ 9,000 $ 28,000 500 MH Job 107 $ 8,000 $12,000 325 MH Job 108 $ 4,000 $ 500 45 MH Required: a) Calculate the predetermined overhead rate used by East Coast. b) Calculate the total manufacturing cost for October. c) Calculate the total cost for each of the five jobs as of October 31. d) Calculate the cost of goods manufactured for October. e) Calculate the balance in the Work in Progress Inventory account as of October 31. f) Calculate the Cost of Goods Sold for October. g) Calculate the balance in the finished goods Inventory account as of October 31.