The following data were taken from the records of Cougar Enterprises, a Canadian manufacturer that uses a normal job-order costing system:

Work in Process, December 1
Job Number	70	75	80
Direct materials	$1,800	$2,400	$1,500
Direct labour	1,200	2,400	600
Applied overhead	600	1,350	450
Total	$3,600	$6,150	$2,550

During December, the company worked on jobs numbered 70 through 90 and incurred the following costs:

Job Number	70	75	80	85	90	Total
Direct materials	$600	$900	$1,200	$1,350	$1,500	$5,550
Direct labour	$750	$1,500	$3,000	$2,250	$6,000	$13,500
Direct labour hours	50	100	200	150	400	900

Additional information:

1.

Total overhead costs are applied to jobs on the basis of direct labour hours worked. At the beginning of the year, the company estimated that total overhead costs for the year would be $150,000, and the total labour hours worked would be 12,500.

2.

The balance in the Departmental Overhead Control account on December 1 was $160,010. Actual direct labour hours for the previous 11 months (January through November) were 11,250.

3.

There were no jobs in finished goods on December 1.

4.

Expenses for December were as follows (not yet recorded in the books of account):

Direct materials purchased	$7,500
Salaries
Production clerk	1,500
Supervisor	2,200
Depreciation (plant and equipment)	2,490
Factory supplies	1,500
Sales staff salaries	9,200
Utilities (factory)	1,800
Administrative expenses	9,500
$35,690

5.

The company writes off all under- or over-applied overhead to Cost of Goods Sold at the end of the year.

6.

Jobs numbered 70, 80, 85, and 90 were completed during December. Only Job 90 remained in finished goods on December 31.

7.

The company charges its customers 250% of total manufacturing cost.

8.

Cost of goods sold to December 1 was $358,750.

(a)Using the information given, calculate the following amounts:

1.	The predetermined overhead rate used to apply overhead to products	$
2.	The cost of ending work in process inventory	$
3.	The cost of goods manufactured in December	$
4.	The unadjusted gross margin for December	$