Waterway Company produces high-quality microscopes for education and health care uses. The company uses a job order costing system. Because the microscopes' optics require significant manual labor to ensure adherence to strict manufacturing specifications, the company applies overhead on the basis of direct labor hours. At the beginning of 2021, the company estimated its manufacturing overhead would be $1,960,000 and that employees would work a total of 49,000 direct labor hours. During March, the company worked on the following five jobs: Direct Labor Hours added during March Job 134 150 Beginning Balance $119,600 123,450 16,800 36,350 158 Direct Materials added during March $4,000 3,500 86,400 75,800 18,990 $188,690 Direct Labor added during March $9,400 12,160 36,650 33,850 21,845 $113,905 212 287 350 3,250 2,700 1,400 7,850 301 Total $296,200 Jobs 134 and 158 were started in January, Jobs 212 and 287 were started in February, and Job 301 was started in March. During March, workers completed Jobs 134, 158, and 212. Jobs 134 and 212 were delivered to customers uring March. Actual overhead for the month of March was $176,300. The manufacturing overhead account is disposed of annually, not monthly. Calculate the predetermined overhead rate used by Waterway Company in 2021. Predetermined overhead rate $ 20 /DLH Calculate the total cost for each of the five jobs as of March 31. Job 134 Job 158 Job 212 Job 287 Total Cost $ $ $ S $ $ $ $ e Textbook and Media Calculate the cost of goods manufactured for March. Cost of Goods Manufactured $ $ eTextbook and Media Calculate the balance in the Work in Process Inventory account as of March 31. Work in Process Account as of March 31 CA e Textbook and Media Calculate the Cost of Goods Sold for March. Cost of Goods Sold for March $ eTextbook and Media Calculate the balance in the Finished Goods Inventory account as of March 31. Finished Goods Inventory account as of March 31 $ e Textbook and Media