Rock Star, Inc., which uses a job-costing system, began business on January 1, 2018 and applies manufacturing overhead on the basis of direct-labor cost. The following information relates to 2018:

Budgeted direct labor and manufacturing overhead were anticipated to be $200,000 and $250,000, respectively.

Job nos. 1, 2, and 3 begun during the year and had the following charges for direct material and direct labor:

Job nos. 1 and 2 were completed and sold on account to customers at a profit of 60% of cost. Job no. 3 remained in production. Actual manufacturing overhead by year-end totaled $233,000. Rock Star adjusts all under- and overapplied overhead to cost of goods sold.

Required:

(a) Compute the company's predetermined overhead application rate.(2 marks)

(b) Compute total cost of Job no. 3.(4 marks)

(c) Determine Rock Star's sales revenue.(4 marks)