Hue Inc. is a job-order manufacturer. Hue uses a predetermined overhead rate based on direct labor hours to apply overhead to individual jobs. For this year budgeted direct labor hours were 114,000 and budgeted factory overhead was $570,000. During this year Job 52 was completed and Job 53 was started but not finished. Only Jobs 52 & Job 53 were worked on this year.

Beginning Inventories
Direct Materials	$9,000
WIP (all Job 52)	$37,400

Direct Materials Used
Job 52	$54,000
Job 53	$40,000

Direct Labor
Job 52 (2,500 hours)	$50,000
Job 53 (2,200 hours)	$44,000

Machine Hours
Job 52	1,400
Job 53	900

a. Calculate Hue's predetermined overhead rate. b. Calculate the total cost of Job 52. c. Calculate the amount of Ending Work-in-Process at the end of the period.