Sunland Church Furniture manufactures custom pews, altars, and pulpits for churches across the southern United States. Since each order is unique, Sunland uses a job order costing system. During the month of June, Sunland worked on orders for three churches: Faith Church, Grace Church, and Hope Church. Production on the Faith and Grace orders began in May, and the Faith job was completed in June. Production on the Hope order began in June and was incomplete at the end of the month. Sunland applies overhead to each job based on machine hours. Prior to the year, managers had estimated manufacturing overhead at $ 900,000, along with 30,000 machine hours. Additional cost information related to the three orders is as follows: Faith Grace Hope Beginning balance, June 1 $ 4,000 $ 2,800 Direct materials, June $ 8,200 $ 6,400 $3,900 Direct labor, June $ 13,400 $ 6,800 $6,000 Manufacturing OH, June ? ? ? Machine hours, June 2,200 1,100 1,700 What is Sunland's predetermined overhead rate? ta / machine hour Predetermined overhead rate How much manufacturing overhead should Sunland apply to each job for June? Manufacturing overhead $ Faith $ Grace $ Hope What is the balance in Sunland's Work in Process Inventory account at the end of June? Balance in work in process inventory account ta