1. The following information corresponds to Maria's Corp: manufacturing overhead is applied a direct labor cost basis. The work in process inventory account reflects a balance of 4,400 at the end of the month ended July 31, 2020. This balance includes all transactions related to manufacturing carried out during this July. Order 1 s the only production in process at the end of the month, and presents the following accumulation of costs (see figure). According to the information presented, the application rate of indirect manufacturing costs is:

direct materials	2,000
direct labor	800

2. The following informations corresponds to Tesla company, the account of manufacturing overhead is overapplied for 10,000 in 2020. For this year it was budgeted a total of manufacturing overhead of 496,000 and manufactury overhead was applied for 500,000. How much manufactury overhead was INCURRED?