1- A companys Factory Overhead account shows total debits of $628,000 and total credits of $736,000 at the end of the year. Determine whether there is over- or underapplied overhead using the T-account below.

1-2. Prepare the journal entry to close the balance in the Factory Overhead account to Cost of Goods Sold.

2-Zhao Co. has fixed costs of $442,200. Its single product sells for $189 per unit, and variable costs are $123 per unit. Determine the break-even point in units.