Home Decor Inc. manufactures custom chairs, chaises, and ottomans for homes across the northern United States. Home Decor Inc. utilizes a job order costing system. During the month of June, Home Decor Inc. worked on orders for three homes: Topaz home, Ruby Home and Opal Home. Production on the Topaz and Ruby orders began in May, and the Topaz job was completed in June. Production on the Opal order began in June and was incomplete at the end of the month. Home Decor Inc. applies overhead to each job based on machine hours. Prior to the year, managers had estimated manufacturing overhead at $897,000, along with 23,000 machine hours. Additional cost information related to the three orders is as follows: Topaz Ruby Opal Beginning balance, June 1 $4,500 $2,600 Direct materials, June $8,300 $6,200 $3,000 Direct labor, June $13,600 $6,800 $5,900 Manufacturing OH, June ? ? ? Machine hours, June 2,200 1,500 1,600

1. What is Home Decors predetermined overhead rate?

2. How much manufacturing overhead should Home Decor Inc. apply to each job for June?

Manufacturing overhead:

Topaz $enter a dollar amount

Ruby $enter a dollar amount

Opal $enter a dollar amount

3. What is the balance in Home Decor Inc.'s Work in Process Inventory account at the end of June

Balance in work in process inventory account $enter a dollar amount