Widgets & Stuff, Inc. reported the following for the month just ended:

Beginning balance , Raw Materials Inventory $30,000

Beginning balanceWork in Process Inventory 48,000

Beginning balance, Finished Goods Inventory 17,000

Purchases of raw materials 54,000

Factory electricity 10,000

Direct labor payroll 32,000

Depreciation on factory equipment 35,000

Insurance on factory building 8,000

indirect materials used in production 7,000

Total raw materials used in production 65,000

Indirect labor payroll 24,000

Cost of goods manufactured 200,000 Cost of goods sold 210.000

1. What is the company's predetermined overhead rate?

2. How much is applied manufacturing overhead ?

3. What is the total manufacturing cost?

4. Assuming 50,000 units are produced, what is the unit product cost?

5. How is segment margin different from contribution margin?

6. Why are segmented income statements used?