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

B. Was manufacturing overhead underapplied or overapplied? By how much?

C. Compute the ending balance in Work in Process. Assume that this balance consists entirely of goods started during the year. If $11,500 of this balance is direct labor cost, how much of it is direct materials cost? Applied overhead cost?

Selected T-accounts of Moore Company are given below for the just completed year Raw Materials Manufacturing Overhead 196,800 Credits Bal. 1/1 Debits Bal. 12/31 29,000 Credits ?Debits 148,000 39,000 Work in Process Factory Wages Payable Bal. 1/1 Direct materials Direct labor Overhead Bal. 12/31 34,00 Credits 104,000 192,000 220,800 512,000 Debits 16,ee0 208,00e 11,e0 213,800Bal. 1/1 Credits l Bal. 12/31 Finished Goods Cost of Goods Sold Bal. 1/1 Debits Bal. 12/31 54,000 Credits ? Debits 81,000