Pharoah Sports has determined the following unit costs for each of its products:

		Pants		Jerseys		Jackets
Direct materials		$6.00		$11.00		$48.00
Direct labor		4.00		3.20		24.00
Manufacturing overhead		5.00		4.00		38.00
Total unit cost		$15.00		$18.20		$110.00
Sales price per unit		$18.00		$22.20		$180.00

On May 31, Pharoah Sports Work in Process Inventory consisted of the following items:

Job		Units		Accumulated Cost
PA-1247Pants		100		$1,050
JE-1397Jerseys		200		2,920
JA 426Jackets		50		4,150
				$8,120

During June, a total of $245,900 in direct materials and $128,380 in direct labor costs were incurred. Units finished and sold during June were as follows:

Product		Units Finished		Units Sold
Pants		13,500		14,000
Jerseys		3,200		3,100
Jackets		2,500		2,500

(a) Given that Pharoah Sports uses direct labor dollars as its application base, what is the companys predetermined overhead rate? (Round answer to 0 decimal places, e.g. 15%.)

Predetermined overhead rate

enter the predetermined overhead rate in percentages

%

(b)Calculate the total manufacturing cost for June. (Round answer to 0 decimal places, e.g. 5,275.)

Total manufacturing cost

$enter the total manufacturing cost in dollars

(c)Calculate the Cost of Goods Manufactured for June. (Round answer to 0 decimal places, e.g. 5,275.)

Cost of Goods Manufactured

$enter the cost of goods manufactured in dollars

(d)Calculate the Ending Work in Process Inventory balance on June 30. (Round answer to 0 decimal places, e.g. 5,275.)

Ending Work in Process Inventory balance

$enter the ending work in process inventory balance in dollars