Haughton Company uses a job costing system for its production costs and a predetermined factory overhead rate based on direct labor costs to apply factory overhead to all jobs. During the month of July, the firm processed three jobs: X13, X14, and X15, of which X13 was started in June. The firm was able to recover only a fragment of its records, as shown below, after a recent attack on its computer.

Inventories		July 1		July 31
Direct Materials		$36,430		?
Work in Process		$44,700		?
Finished Goods		$0		$0

Cost of Goods Sold, July					?
Direct Materials Purchased, July					$54,200

	Materials		Labor hours used	Status
			$29.00	per hour
Job X13	$15,909		3,520	Completed
Job X14	$24,865		2,800	In processing
Job X15	$14,000		1,660	In processing
Indirect labor			7,230
Total	$54,774		$441,090

Other factory overhead costs:
	Rent			$134,070
	Utility			$189,200
	Repairs and maintenance			$180,370
	Depreciation			$137,100
	Other			$57,800
				=$698,540
Applied Overhead				$930,000

Please fill in the boxes

Required 1. Compute the predetermined factory overhead rate Step $930,000 DL cost 4 2. Compute the amount of materials inventory at the end of July Beginning Materials Inv y Beginning Materials Inventd Materials used in July Ending Balance in Materials Purchases in July $36.430 $54,200 $29,909 $66339