The computer workstation furniture manufacturing that Santana Rey started is progressing well. As of the end of June, Business Solutions's job cost sheets show the following total costs accumulated on three furniture jobs.

	Job 602	Job 603	Job 604
Direct materials	$ 1,500	$ 3,600	$ 3,000
Direct labor	900	1,400	1,900
Overhead applied	540	840	1,140

Job 602 was started in May, and the following costs were assigned to it in May: direct materials, $600; direct labor, $250; and overhead, $150. Jobs 603 and 604 were started in June. Overhead cost is applied with a predetermined rate as a percent of direct labor costs. Jobs 602 and 603 are finished in June, and Job 604 is expected to be finished in July. The companys predetermined overhead rate did not change over these months.

Required: 1. What is the cost of direct materials used in June for each of the three jobs and in total? 2. What is the cost of direct labor used in June for each of the three jobs and in total? 3. What predetermined overhead rate is used in June? 4. How much cost is transferred to finished goods inventory in June?