Messla, Inc. manufactures solar-powered vehicles. Some of the costs from the past year include: Depreciation on Delivery Trucks 6,000 Depreciation on Factory Building 8,500 Factory Janitor Salary 2,500 Assembly line Wages 13,000 Freight-in on Raw Materials 2,000 Insurance for the Factory 6,500 Costs to Deliver Products to Customers 2,000 Advertising 1,500 Utilities for the Factory 1,600 Sheet metal used for vehicle frames 9,000 Factory maintenance supplies 300 Sales Commissions 6,500 Tires for vehicles 1,000 Utilities for the Sales Office 2,100 What are total period costs? 18,100 16,100 20,400 12,100 The following information is from the records of Doctor and Gamble, Inc. Beginning Raw Materials 15,000 Beginning Work in Process 18,500 Ending Raw Materials 1,300 Beginning Finished Goods 26,000 Direct Labor Incurred 6,200 Direct Materials Purchased 2,300 Ending Finished Goods 18,650 Cost of Goods Manufactured 44,650 Direct Materials Used 16,000 Manufacturing Overhead Allocated 8,500 What was Ending Work in Process? 49,200 3,950 4,550 9,150 The following information relates to Anderson Co. for the year 2020: Estimated Manufacturing Overhead Costs 1,500,000 Estimated Direct Labor Hours Actual Direct Labor Hours Estimated Machine Hours Actual Machine Hours 62,000 58,500 85,200 75,200 1,350,000 Actual Manufacturing Overhead Costs If Anderson Co. uses machine hours as the allocation base, what is the predetermined overhead rate? Round to the nearest cent. 15.85 17.61 17.95 19.95