Question 2 O out of 10 points The following information has been gathered for the Harrell Manufacturing Company for its fiscal year ending December 31 Actual manufacturing overhead costs $ 223,000 Actual direct labor hours 66,000 Actual direct labor costs $ 456,000 Estimated manufacturing overhead costs $ 225.000 Estimated direct labor $ 445.000 Estimated direct labor hours 62,000 What is the predetermined manufacturing overhead rate, assuming direct labor cost is used as the activity base (Round to the nearest penny)? Question 3 Dout of 10 points "Refresh produces soft drinks and sodas. Production of 104,000 liters was started in February 89.000 liters were completed. Material costs were $37,620 for the month while X conversion costs were $19,380. There was no beginning work in process; the ending work in process was 100% complete with respect to materials, but required additional labor to complete. What is the cost of materials assigned to ending inventory (Round to the nearest dollar