$1$

Selected T$-$accounts of Moore Company are given below for the just completed year:

$\backslash$table$[[,$Raw Materials,Credit$],[$Balance $1/1,$Debit,,$],[$Debits$,28,000,$Credits,$],[$Balance $12/31,146,000,,]]$

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$\backslash$table$[[$Factory Wages Payable$],[,,$Credit$],[$Debits$,211,000,\backslash$table$[[$Balance $\frac{1}{1}$

$1.$ If overhead is applied to production on the basis of direct labor cost, what predetermined overhead rate was in effect during the year?

$2.$ Was manufacturing overhead underapplied? By how much?

$3.$ Compute the ending balance in work in process. Assume that the balance consists entirely of goods started during the year. If $$11,250$ of the balance is direct labor cost, how much of it is direct materials cost? Applied overhead cost?