Elite Custom Cabinetry Company produces custom cabinets to exact measure based on CAD drawings provided by kitchen remodeling firms. As of June 1, there was one order in production (job 5-3), and two new jobs were started in June (jobs 6-1 and 6-2). Job 5-3 had incurred costs as follows poor to the month of June: direct material, $4, 600; direct labor, $6, 550; overhead, $3, 400. There were no finished goods, because orders ship out upon completion. Raw material inventory was $18, 600 as of June 1. The following events occurred during June: Purchased additional raw materials of $20,000. Incurred direct labor hours of 640 hours at a rate of $24.00 during the month of June. Incurred total manufacturing overhead costs of $18, 400 during the month of June. Assigned Direct materials and direct labor hours to jobs as follows: The company uses direct labor hours to assign overhead to individual jobs, and the predetermined overhead rate is $28.00 per hour, based on the budget of 600 labor hours per month. Job 5-3 and 6-1 are completed and shipped in the month of June. Job 6-2 is in progress at month end. Calculate the completed cost of jobs 5-3 and 6-1. Calculate the cost of work in process (job 6-2). Calculate over or under applied overhead for hours worked and rate per hour. Calculate the actual overhead rate per hour