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. July 1 July 31 Inventories Direct Materials $ 38,400 ? Work-in-Process 44,800 ? Finished Goods 0 0 Cost of Goods Sold $ ? Direct materials purchased in July 74,000 Materials issued to production: X13 18,660 X14 39,420 X15 14,950 Factory labor hours used ($30/hour): X13 4,450 X14 3,750 X15 2,550 Indirect labor 7,850 Other factory overhead costs incurred: Rent $ 141,000 Utilities 1,049,850 Repairs and maintenance 198,000 Depreciation 140,600 Other 65,500 As of July 31, Job X13 was sold and Jobs X14 and X15 were still in process. Total factory overhead applied in July was $1,838,250. Required: 1. Compute the predetermined factory overhead rate. 2. Compute the amount of the Direct Materials account at the end of July. 3. Compute the actual factory overhead cost incurred during the month of July. 4. Compute the ending balance of the Work-in-Process Inventory account for July. 5. Prepare the Statement of Cost of Goods Manufactured for July. 6. Compute the amount of overapplied or underapplied overhead. 7. What is the cost per unit of Job X13 if it has a total of 100 units? 8. Prepare the Statement of Cost of Goods Sold for July.