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

	Work In Process
Balance, August 1	$	131,000
Direct materials used		116,800
Direct labor		167,000
Manufacturing overhead applied		150,000

Jobs finished during August are summarized here:

Job #	Cost of Jobs Completed
234	$	56,950
237		32,800
231		62,000
246		19,000

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 $23,000.

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

Predetermined Over Head Rate:________ Per Direct Labor Dollar

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

Work in Progress $_______

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.)

Direct Materials Cost:______

Applied Overhead:______