Work$-$in$-$Process Inventory

$21,340$

Finished Goods Inventory

$8,700$

Work$-$in$-$process inventory is made up of three jobs with the following costs:

During April, Sangvikar experienced the transactions listed below.

a$.$ Materials purchased on account, $$29,000.$

b$.$ Materials requisitioned: Job $114,$$$16,500$; Job $115,$$$12,200$; and Job $116,$$$5,000.$

c$.$ Job tickets were collected and summarized: Job $114,150$ hours at $$12$ per hour; Job $115,220$ hours at $$14$ per hour; and Job $116,80$ hours at $$18$ per hour.

d$.$ Overhead is applied on the basis of direct labor cost.

e$.$ Actual overhead was $$4,415.$

f$.$ Job $115$ was completed and transferred to the finished goods warehouse.

g$.$ Job $115$ was shipped, and the customer was billed for $125$ percent of the cost.

Required:

Calculate the predetermined overhead rate based on direct labor cost.

$\%$ of direct labor cost

Calculate the ending balance for each job as of April $30.$