Graham Petroleum produces oil. On May 1, it had no work-in-process inventory. It started production of 201 million barrels of oil in May and shipped 176 million barrels in the pipeline. The costs of the resources used by Graham in May consist of the following: Materials Conversion costs (labor and overhead) $2,551 million $3,370 million Required: The production supervisor estimates that the ending work in process is 60 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 "J" instead of "1,000,000".) million Cost of oil shipped in the pipeline Work-in-process ending inventory 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: Units produced Machine-hours Direct labor-hours Direct materials costs Direct labor costs Manufacturing overhead costs Total costs Basic 800 3,400 2,100 $ 11,400 56,100 Dominator 400 2,700 2,200 $ 3,700 39,200 Total 1,200 6,100 4,300 $ 15,100 95,300 152,908 $263,308 Required: Compute the predetermined overhead rate assuming that Tiger Furnishings uses direct labor costs to allocate overhead costs. (Round your answer to 2 decimal places.) Predetermined overhead rate of direct labor cost