Sinclair Company is a relatively new company. The companys accountant has assembled the following information pertaining to the companys operations budget for the year ended December 31, 2024:

Sales price	$	40		per unit
Direct materials cost	$	8		per unit of direct materials
Direct materials required for production		2		units per unit of product
Budgeted direct labour cost	$	40		per hour
Variable manufacturing overhead rate	$	25		per direct labour-hour
Depreciation (non-mfg)	$	160,000
Factory depreciation	$	240,000
Budgeted fixed manufacturing overhead	$	140,000		excluding depreciation

	Previous year (Actual) Quarter 4	Quarter 3	2024 Quarter 4	Year
Direct materials inventory:
Quantity		9,820			9,820			9,820			9,820
Cost	$	78,560		$	78,560		$	78,560		$	78,560
Finished goods inventory
Quantity		2,450						2,500
Cost	$	62,475					$	?
Direct labour
Hours		2,400			2,535			2,455			10,000
Dollars	$	96,000		$	101,400		$	98,200		$	400,000
Production quantity		24,000			25,350			24,550			100,000
Sales revenue	$	960,000		$	1,020,000		$	978,000		$	3,998,000
	$	407,200		$	411,400		$	408,460		$	1,639,860

Required: 1. Calculate the predetermined overhead rate per direct labour-hour for the year and the overhead cost per unit. 2. Calculate the total manufacturing cost for 2024, the budgeted production cost per unit of finished goods for 2024, and the value of the 2024 ending finished goods inventory for the year. (Do not round intermediate calculations and round your final answers to 2 decimal places.) 3. Assume that the purchases made in a quarter are paid in the quarter of the purchase and the following quarter in equal proportion. Also assume that the fixed overhead cash expenditures occur evenly throughout the year. Calculate the cash disbursement relating to the manufacturing activity for the fourth quarter.