Accounting records for Antoinette Designs $($AD$)$ for November show the following $($each entry is the total of the actual entries for the account for the month$)$:

$\backslash$table$[[,$Debit,Credit$],[$Work$-$in$-$Process Inventory $($Direct Labor$),7,200,],[$Wages Payable,$122,130,7,200],[$Direct Materials Inventory,$136,800,122,130],[,$ Accounts Payable,,$136,800],[$Finished Goods Inventory,$131,400,],[,$ Work$-$in$-$Process Inventory,,$131,400]]$

aThis entry does not include any over$-$ or underapplied overhead. Over$-$ or underapplied overhead is written off to Cost of Goods Sold once for the month. For November, the amount written off was $5$ percent of overhead applied for November. Overhead is applied on the basis of direct labor costs.

The Work$-$in$-$Process Inventory ending account balance on November $30$ was $125$ percent of the beginning balance. The Direct Materials Inventory ending balance on November $30$ was $$2,250$ less than the beginning balance. The Finished Goods Inventory beginning balance on November $1$ was $$13,320.$

The September income statement shows revenues of $$207,000$ and a gross profit of $$76,500.$

Required:

a$.$ What was the finished goods inventory balance on November $30?$

b$.$ How much manufacturing overhead was applied for November?

c$.$ What was the manufacturing overhead rate for November?

d$.$ How much manufacturing overhead was incurred for November?

e$.$ What was the Work$-$in$-$Process Inventory on November $1?$