Tiger Furnishings produces two models of cabinets for home theater components, the Basic and the Dominator. Data on operations and costs for March follow: Units produced Machine-hours Direct labor-hours Direct materials costs Direct labor costs Manufacturing overhead costs Total costs Basic 1,150 3,600 3,500 $ 9,000 57,700 Dominator Total 450 1,600 1,900 5,500 2,500 6,000 $ 3,600 $ 12,600 34,100 91,800 213,000 $ 317,400 Required: Compute the predetermined overhead rate assuming that Tiger Furnishings uses direct labor-hours to allocate overhead costs. (Round your answer to 2 decimal places.) Predetermined overhead rate per direct labor hour Graham Petroleum produces oil. On May 1, it had no work-in-process inventory. It started production of 202 million barrels of oil in May and shipped 177 million barrels in the pipeline. The costs of the resources used by Graham in May consist of the following: Materials Conversion costs (labor and overhead) $ 3,936 million $ 3,360 million Required: The production supervisor estimates that the ending work in process is 60 percent complete on May 31. Compute the cost of oil shipped in the pipeline and the amount in work-in-process ending inventory as of May 31. (Do not round intermediate calculations. Enter your answers in millions. For example, enter "1" instead of "1,000,000".) $ 6,382 million Cost of oil shipped in the pipeline Work-in-process ending inventory $ 540 million