3. MNO has a job costing system. The following are the manufacturing costs during the month of February:

Materials placed into production	?
Direct labor (2,000 hours)	$ 80,000
Plantwide overhead applied	$ 40,000
Cost of goods manufactured	$200,000

MNO applies overhead to production on the basis of direct labor hours. The beginning work in process inventory was $18,000 and the ending work in process inventory was $16,000 (the ending work in process had $15,400 of raw materials and 10 hours of direct labor in it at the end of February.

Required:

A.	Determine the predetermined plantwide overhead rate for MNO Company.
B.	Determine the amounts of materials, direct labor, and plantwide overhead included in the February 28 work in process.
C.	Determine the amount of materials placed into production during February.