Hassenger has a job-order costing system. The company applies manufacturing overhead to jobs using a predetermined overhead rate based on direct labor cost. The information below has been taken from the cost records of the company for the past year: Direct materials used in production $1,400 Total manufacturing costs $8,000 Applied manufacturing overhead $3,300 Selling & Administrative expense $2,150 Inventories: Work in process, January 1 $730 Work in process, December 31 $650 Finished goods, January 1 $480 Finished goods, December 31 $460 Required: a. Compute the predetermined overhead rate that was used during the year. b. Compute the Cost of Goods Manufactured for the year. c. Compute the unadjusted Cost of Goods Sold for the year. (Do not close any underapplied or overapplied manufacturing overhead to Cost of Goods Sold.)