A series of computer and backup system failures caused the loss of most of the company records at Stotter, Incorporated. Information

technology consultants for the company could recover only a few fragments of the company's factory ledger for July as follows:

Further investigation and reconstruction from other sources yielded the following additional information:

Based on records for January through June, overhead is applied at the rate of $$24$ per direct labor$-$hour.

The production superintendent's cost sheets showed only one job in Work$-$in$-$Process Inventory on July $31.$ Materials of $$15,838$ had

been added to the job, and $308$ direct labor$-$hours had been expended at $$30$ per hour.

The employment department has verified that there are no variations in pay rates among direct$-$labor employees.

No indirect materials were issued from inventory during the period.

The controller had just allocated the underapplied overhead to Cost of Goods Sold, Finished Goods Inventory, and Work$-$in$-$Process

Inventory. $($This allocation is done monthly at Stotter, Incorporated and is based on account balances.$)$ The controller remembers

making the $$2,370$ entry in Finished Goods Inventory as a part of the allocation and that the total underapplied overhead was

$$15,800.$

Data used in a study on inventory levels at Stotter, Incorporated indicate that the finished goods inventory increased by $$22,700$ in

July.

Requlred:

Determine the following amounts:

a$.$ Work$-$in$-$process inventory, July $31,$ before allocation of underapplied overhead.

b$.$ Cost of goods sold for July, before allocation of underapplied overhead.

c$.$ Direct materials issued from inventory during July.

d$.$ Materials Inventory ending balance on July $31,$ after the underapplied overhead has been allocated.