Jobber Co$.$ produces specialized novelty items for several large customers. For $20$XX$,$ Jobber estimated that it would spend $$60,000$ on MOH items. Jobber believes that machine time drives a significant portion of its MOH and uses machine hours as its MOH base. Jobber estimated that it would use $6,000$ machine hours during the year.

The following transactions took place during $20$XX$.$ The firm uses job order costing. Assume that no other factory related transactions occurred but many other types of transactions may have taken place.

$($i$)$What is the Predetermined Overhead Rate?

$($ii$)$

a$.$ The firm purchased $$15,000$ of direct materials on account.

b$.$ $$10,000$ of direct materials were requisitioned

c$.$ $$18,000$ of payroll was accrued for wages of the direct laborers in the factory