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Smithson Electric provides residential and business electric repair services. While direct labor and materials costs are traced to individual customers, administrative labor and transportation costs are considered overhead and applied as a percentage of direct labor costs.

At the beginning of the year, Smithson estimates $$10,000$ of overhead costs and $$50,000$ of direct labor costs. Actual costs for the year are $$12,000$ for overhead and $$48,000$ for direct labor. Ending balances for WIP Inventory, Finished Goods Inventory, and Cost of Goods Sold are $$4,000,$$$15,000,$ and $$141,000$ respectively.

Answer the following questions based on the details provided.

$\backslash$table$[[$Question$],[$a$.$ What is Smithson's predetermined overhead rate as a percentage of direct labor? Note: Round your answer$],[$to the nearest percent.$],[$b$.$ The Jackson account accumulated $$5,000$ in direct labor costs and $$3,300$ in direct materials for the year$],[$What is the amount of overhead charged to the Jackson account? Note: Enter your answer in whole dollar$],[$amount$.],[$c$.$ Using the data from Part B above, what is the total cost for Jackson? Note: Enter your answer in whole dollar$],[$amount$.]]$