Graham Petroleum produces oil. On May 1, it had no work-in-process inventory. It started production of 195 million barrels of oil in May and shipped 175 million barrels in the pipeline. The costs of the resources used by Graham in May consist of the following: Matenials Conversion costs (abor and overhead) S 2,681 million S 3,240 million Required: The production supervisor estimates that the ending work in process is 80 percent complete on May 31. Compute the cost of oil shipped in the pipeline and the amount in work-in-process ending inventory as of May 31. (Do not round intermediate calculations. Enter your answers in millions. For example, enter"1" instead of "1,000,000".) Cost of oil shipped in the pipeline Work-in-process ending inventory million million Tiger Furnishings produces two models of cabinets for home theater components, the Basic and the Dominator. Data on operations and costs for March follow: Basic Dominator Total 1,650 5,300 4,100 8,5004,100 S 12,600 37,200 102,600 145,140 $ 260,340 1,150 4,000 2,400 Units produced Machine-hours Direct labor-hours Direct materials costs Direct labor costs Manufacturing overhead costs 500 1,300 1,700 65,400 Total costs Required: Compute the predetermined overhead rate assuming that Tiger Furnishings uses direct labor-hours to allocate overhead costs. (Round your answer to 2 decimal places.) redetermined overhead rate per direct labor hour