Pants $ 4.47 4-33 Inventory cost flows (LO 3, 4, 5, 6) C&C Sports has determined the following unit costs for each of its products: Jerseys Jackets Direct materials Direct labor 2.40 Manufacturing overhead Total unit cost $ 77.12 Sales price per unit $14.80 On May 31, C&C Sports' Work in Process Inventory consisted of the following items: Job Units PA-1247-Pants JE-1397-Jerseys JA 426 Jackets $ 6.85 1.92 2.40 $11.17 $ 44.72 14.40 18.00 3.00 $ 9.87 $12.00 $125.00 Accumulated Cost 100 $ 717 200 1,802 50 3,046 $5,565 During June, a total of $191,591 in direct materials and $74,208 in direct labor costs were incurred. Units finished and sold during June were as follows: Product Units Finished Units Sold Pants 13,500 14,000 Jerseys 3,200 3,100 Jackets 2,500 2,500 Required a. Given that C&C Sports uses direct labor dollars as its application base, what is the company's predetermined overhead rate? b. Calculate the total manufacturing cost for June. c. Calculate the Cost of Goods Manufactured for June. d. Calculate the Ending Work in Process Inventory balance on June 30. e. Calculate Cost of Goods Sold for June. f. Calculate Gross Profit for June. a. For each of the three products, state whether there are more, fewer, or the same number of finished units in Finished Goods Inventory on June 30 than there were on June 1