A company uses a predetermined manufacturing overhead rate of 81% based on direct labor dollars. During the year, $542,855 factory labor was incurred of which $111,505 was indirect labor. How much manufacturing overhead was applied?

The following information is available for completed Job #2002: Direct Materials $1,775;Direct Labor $2,399; Manufacturing Overhead Applied $5,789; Units Produced were 741 units; and Units Sold were 294 units. If this accounts for our only goods manufactured and sold; and beginning Finished Goods Inventory was zero, what amount is in is ending Finished Goods Inventory?

The Manufacturing Overhead Account has a beginning balance of $194. During the year, actual manufacturing costs incurred were $133 while applied manufacturing costs were $240. State the ending balance of the Manufacturing Overhead account and state whether overhead is overapplied or underapplied.