Swifty Church Furniture manufactures custom pews, altars, and pulpits for churches across the southern United States. Since each order is unique, Swifty uses a job order costing system. During the month of June, Swifty 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. Swifty applies overhead to each job based on machine hours. Prior to the year, managers had estimated manufacturing overhead at $897,000, along with 23,000 machine hours. Additional cost information related to the three orders is as follows: (a) What is Swifty's predetermined overhead rate? Predetermined overhead rate $ / machine hour (b) Your answer is correct. How much manufacturing overhead should Swifty apply to each job for June? eTextbook and Media Attempts: 1 of 4 used (c) What is the balance in Swifty's Work in Process Inventory account at the end of June