The Underwood Co. uses a job order costing system and assigns overhead to jobs based on direct labour costs. The November 1 work in process inventory consisted of only one job (#102). Similarly, finished goods inventory at November 1 consisted of only one job (#100). Cost details for these jobs as at November 1 are as follows: Direct materials Direct labour Manufacturing overhead Job #100 Job #102 $15,500 $28,000 12,000 16,500 18,000 24.750 $45,500 $69.250 Costs incurred during the month of November consisted of the following: Job #102 Job #103 Direct materials $16,000 $18,000 Direct labour 12,250 19,000 Total $34,000 31,250 Jobs 102 and 103 were completed in November. Jobs 100 and 102 were sold. Required - a) What is the predetermined overhead rate used to apply manufacturing overhead? b) Calculate the cost of goods manufactured for the month of November C) Assume that the company's fiscal year ends on November 30. The balance in the manufacturing overhead account was $3,000 cr. at November 1. A total of $51,000 of manufacturing overhead costs were incurred during November 1. Calculate the balance in the manufacturing overhead account at November 30. ii. Prepare the journal entry to dispose of the balance in the manufacturing overhead account to cost of goods sold. d) What is the balance in the Finished Goods inventory account at November 30? e) What amount was recorded as COGS for November