Staley Toy Company makes toy flutes. Two manufacturing overhead application bases are used; some overhead is applled on the basis of machine hours at a rate of $6.90 per machine hour, and the balance of the overhead is applied at the rate of 250% of direc. labor cost. Required: 0. Calculate the cost per unit of October production of 4.400 toy flutes that required. Note: Do not round intermediate calculations. Round your answer to 2 decimal places. 1. Raw materials costing $646. 2. 20 direct labor hours costing $410. 3. 30 machine hours. b. Al the end of October, 3.900 of these toy flutes had been sold. Calculate the ending inventory value of the toy flutes still in inventory at October 31 . Nautical Footwear Incorporated manufactures women's boating shoes. Manufacturing overhead is assigned to production on a machine-hour basis. For 2022, it was estimated that manufacturing overhead would total $368,090 and that 27,920 machine hours would be used. Required: a. Calculate the predetermined overhead application rate that will be used for absorption costing purposes during 2022. Note: Round your answer to 2 decimal places. b. During May, 3,200 pairs of shoes were made. Raw materials costing $6,090 were used, and direct labor costs totaled $9,590. A total of 750 machine hours were worked during the month of May. Calculate the cost per pair of shoes made during May. Note: Do not round intermediate calculations. Round your answer to 2 decimal ploces. c. At the end of May, 1.270 pairs of shoes were in ending inventory. Calculate the cost of the ending inventory and the cost of the shoes sold during May. Note: Do not round intermediate calculations. Round your answers to 2 decimal places