Gassert Corp. provided the following information. Factory overhead is charged to individual jobs through the use of a predetermined overhead rate based on direct labor costs. The following information appears in the companys Work in Process controlling Account for the month of June:

On the debit side of the account:

Balance, June 1$ 0

Direct Materials used... 20,000

Direct labor.. 30,000

Factory overhead..................................................... 60,000

On the credit side of the account:

Transferred to finished goods inventory account 95,000

Balance, June 30. 15,000

Job #302 was still in process at the end of September and had been charged with $3,000 in direct materials cost.

I. Refer to the information above. The amount of direct materials charged to completed jobs during September was _____________________

ii. Refer to the information above. The predetermined overhead application rate of the company is what percentage of direct labor costs? ______________________

iii. Refer to the information above. The amount of F.O.H applied to Job #302 during September were ____________________

iv. Refer to the information above. The journal entry which accounts for the $95,000 transferred out of work in process includes a debit of $95,000 to ___________________

v. Refer to the information above, the amount of total factory cost is: __________________