Huston Incorporation has a job-order costing system. The company applies manufacturing overhead to jobs using a predetermined overhead rate based on direct labour cost. The information below has been taken from the cost records of Huston Incorporation for the past year:  Direct materials used in production $1,100 Total manufacturing costs charged to production during the year (includes direct materials, direct labour, and applied factory overhead) $6,300 Manufacturing overhead applied $2,800 Selling and administrative expenses $1,200 Inventories:  Direct materials, January 1 $150 Direct materials, December 31 $70 Work in process, January 1 $200 Work in process, December 31 $430 Finished goods, January 1 $300 Finished goods, December 31 $200 Required: a. Compute the cost of direct materials purchased during the year. (3 marks) b. Compute the predetermined overhead rate that was used during the year. (3 marks) c. Compute the Cost of Goods Manufactured for the year. (2 marks) d. Compute the Cost of Goods Sold for the year. (2 marks)