Following is partial information for Delamunte Industries for the month of August:

	Work In Process
Balance, August 1	$	140,000
Direct materials used		110,800
Direct labor		167,000
Manufacturing overhead applied		142,000

Jobs finished during August are summarized here:

Job #	Cost of Jobs Completed
234	$	69,950
237		41,800
231		55,000
246		30,000

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 $23,600.

1. Calculate the predetermined overhead rate that was used to apply manufacturing overhead to jobs during August. (Round your answer to 2 decimal places.)

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. (Round your "Predetermined Overhead Rate" to 2 decimal places.)

How would I find the direct materials cost?