Nicole's Napkins makes hand embroidered napkins that are custom ordered from several different restaurants. She uses a job order costing system and a predetermined overhead rate based on sewing hours. At the beginning of 2021, Nicole estimated that overhead for the year would be $600,000 and production would use 60,000 sewing hours. The following information relates to the month of October: Job 10 Job 11 Job 12 $8,000 Work in process, October 1 Direct materials costs $12,000 $0 $12,000 $18,000 $7,500 Direct labor costs $5,000 $6,500 $11,800 Actual direct labor hours 7,500 1,900 1,180 Actual sewing hours 600 750 250 Also known: Raw materials inventory, October 1 was $6,500. Purchases of raw materials for October are $52,000. Job 10 and 11 were finished in October, and Job 10 was sold on 10/31. Finished goods inventory, October 1 was $35,000 Actual overhead for October was $19,100. Please answer the following questions: 1. What is the predetermined OH rate? 2. Was OH under or overapplied? 3. By what amount? 4. What is the Cost of Goods Manufactured? 5. What is Cost of Goods Sold? 6. What are prime costs for October? 7. What is the ending work in process balance? 8. What is ending finished goods inventory