Sunland Sports has determined the following unit costs for each of its products:

		Pants		Jerseys		Jackets
Direct materials		$6.00		$13.00		$57.00
Direct labor		4.00		3.20		22.00
Manufacturing overhead		5.00		4.00		27.50
Total unit cost		$15.00		$20.20		$106.50
Sales price per unit		$18.00		$24.60		$172.50

On May 31, Sunland Sports Work in Process Inventory consisted of the following items:

Job		Units		Accumulated Cost
PA-1247Pants		100		$1,150
JE-1397Jerseys		200		3320
JA 426Jackets		50		3975
				$8,345

During June, a total of $267,900 in direct materials and $125,380 in direct labor costs were incurred. Units finished and sold during June were as follows:

Product		Units Finished		Units Sold
Pants		13,500		14,000
Jerseys		3,200		3,100
Jackets		2,500		2,500

Given that Sunland Sports uses direct labor dollars as its application base, what is the companys predetermined overhead rate? (Round answer to 0 decimal places, e.g. 15%.)

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%

Calculate the total manufacturing cost for June. (Round answer to 0 decimal places, e.g. 5,275.)

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.Calculate the Cost of Goods Manufactured for June. (Round answer to 0 decimal places, e.g. 5,275.)

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Calculate the Ending Work in Process Inventory balance on June 30. (Round answer to 0 decimal places, e.g. 5,275.)

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Calculate Cost of Goods Sold for June. (Round answer to 0 decimal places, e.g. 5,275.)

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Calculate Gross Profit for June.

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For each of the three products, state whether there are more, fewer, or the same number of finished units in Finished Goods Inventory on June 30 than there were on June 1.

Pants		select an option No change More Fewer
Jerseys		select an option Fewer No change More
Jackets		select an option Fewer More No change