Moonrise Bakery applies factory overhead based .mi direct labor costs. The company incurred the following costs during 2015: direct materials costs, $650,000; direct labor costs, $3,000,000; and factory overhead costs applied, $1, 800,000. Determine the company's predetermined overhead rate for 2015. Assuming that the company's $71,000 ending Work in Process Inventory account for 2015 had $20,000 of direct labor costs, determine the inventory's direct materials costs. Assuming that the company is $490,000 ending Finished Goods Inventory account for 2015 had $250,000 of direct materials cost, determine the inventory's direct labor account for 2015 had costs and its overhead costs