a) Tracy remembers clearly that the predetermined overhead rate was based on 60,000 direct‐ labour hours to be worked for the year and $1,800,000 in overhead costs. ("Mike mentioned this before he left," Tracy said. "No idea why it is important, but if it can help you, good luck".) b) The production supervisor's cost sheets showed only one job in process on 30 April. Materials of $180,000 had been added to the job. c) The accounts payable are for raw material purchases only, according to Tracy. She clearly remembers that the balance in the account on 1April was $12,000. Checking with Frank for his payment receipts (from the electronic bank payments), payments of $180,000 were made to suppliers during April. (All materials used were direct materials.) d) A charred piece of the payroll ledger shows that 5,200 direct labour hours were recorded for the month. Tracy has confirmed that there were no variations in pay rate (i.e. all employees were paid $35 per hour.) e) Records in the warehouse indicate that the finished goods inventory totalled $11,000 on 1 April. f) From another charred piece of paper, you discerned that the cost of goods manufactured for April was $489,000.