Simpson Inc, which uses a job costing system, had the following items appear in the Work

in Process account during May $1,2019$ :

Simpson Inc applies overhead based of direct labor costs. Job X$,$ the only job in process

on May $31,$ used $15$ direct labor hours and $$780$ of direct materials.

Additionally, sales and selling & administrative expenses were $$65,000$ and $$12,000,$

respectively. The income tax rate was $40$ percent.

Required:

a$.$ Calculate the predetermined factory overhead application rate per direct labor

costs.

b$.$ Calculate the direct labor rate per hour.

c$.$ Calculate the amounts of raw materials, direct labor, and factory overhead

included in the ending work in process balance.

d$.$ Calculate the amount of raw materials placed into production during May $2019.$

e$.$ Calculate the gross margin assuming that the finished goods inventory.

decreased by $$400$ during the month.

f$.$ Calculate the after$-$tax net income for May $2019.$