Cost data on the activities of Columbia Manufacturing for May are as follows:

(c) 4,250 direct labor hours were worked in May. Laborers work a 40-hour week and are paid $22 per hour for the regular shift and time-and-a-half for each hour of overtime. Of the 4,250 hours, 250 hours were worked in overtime in May. The company treats the overtime premium as a part of overhead.
Required:
(1) Calculate the factory overhead incurred in May.
(2) Determine the cost of goods manufactured in May.
(3) Determine the ending balance in finished goods at May 31.

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April 30 May 31 (a) Account balances Finished Goods $45,602 60,420 10,250 5,600 52,800 12,700 5,180 Direct Material Indirect Material (b) Transactions in May: Supplies purchased... Cost of goods sold Raw materials purchased Indirect labor Factory heat, light, and power. Factory rent Factory insurance Sales commissions Administrative expenses Production supervisor's salary. $ 16,500 280,000 105,000 22,000 11,220 18,500 2,000 48,000 25,000 5,000