Following is partial information for Delamunte Industries for the month of August: Work In Process Balance, August 1 $ 136,000 Direct materials used 112,800 Direct labor 174,000 Manufacturing overhead applied (based on direct labor cost) 138,000 Jobs finished during August are summarized here: Job # Cost of Jobs Completed 234 $ 75,950 237 22,800 231 57,000 246 12,000 Required: At the end of August, only one job, Job 248, was still in process. The direct labor cost incurred on Job 248 as of August 31 was $24,600.

1. Calculate the predetermined overhead rate that was used to apply manufacturing overhead toj obs during August.

2. Determine the balance in Work in Process at the end of August.

3. Determine how much of the direct materials cost and applied overhead would be recorded for Job 248 as of August 31.