Sony Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during March-Job P and Job Q. Job P was completed and sold by the end of March and Job Q was incomplete at the end of March. The company uses a plantwide predetermined overhead rate based on direct labour-hours. The following additional information is available for the company as a whole and for Jobs P and Q (all data and questions relate to the month of March): Estimated total fixed manufacturing overhead $10,000 Estimated variable manufacturing overhead per direct labour-hour$ 1.00 Estimated total direct labour-hours to be worked 2,000 Total actual manufacturing overhead costs incurred $12,500 Direct materials Direct labour cost Actual direct labour-hours worked Job P Job Q $ 13,000 $ 8,000 $ 21,000 $ 7,500 1,400 500 a) What is the company's predetermined overhead rate? (3 marks) b) How much manufacturing overhead was applied to Job P and Job Q? (3 marks) c) What is the direct labour hourly wage rate