Additional information follows:

a$.$ Manufacturing overhead is allocated using a budgeted rate that is set every December. Management forecasts next year's manufacturing overhead costs and next year's direct manufacturing labour costs. The budget for $2012$ is R$600000$ for manufacturing overhead costs and R$400000$ for direct manufacturing labour.

b$.$ The only job unfinished on $31$ January $2012$ is No $419,$ on which direct manufacturing labour costs are R$2000(125$ direct manufacturing labour$-$hours$)$ and direct material costs are R$8000.$

c$.$ Total direct materials issued to production during January $2012$ are R$90000.$

d$.$ Cost of goods completed during January is R$180000.$

e$.,$ Materials inventory as of $31$ January $2012$ is R$20000$

f$.$ Finished goods inventory as of $31$ January $2012$ is R$15000$

g$.$ All plant workers earn the same wage rate. Direct manufacturing labour$-$hours used for January total $2500$ hours. Other labour costs total R$10000.$

h$.$ The gross plant payroll paid in January equals R$52000.$

i$.$ All "actual" manufacturing overhead incurred in January has already been posted $($The manufacturing overhead control account is balanced but not yet closed off to cost of goods sold$).$

j$.$ All materials are direct materials.

Required:

Calculate the following:

$3\mathrm{.}1$ Materials purchased during January$2012.$

$3\mathrm{.}2$ Cost of Goods Sold during January $2012.$

$3\mathrm{.}3$ Direct manufacturing labour costs incurred during January $2012.$

$3\mathrm{.}4$ Manufacturing overhead applied to production during January $2012.$

$3\mathrm{.}5$ Balance of the Work in Process account on $31$ January $2012.$

$3\mathrm{.}6$ Balance of the Work in Process account on $31$ December $2011.$

$3\mathrm{.}7$ Manufacturing overhead under$-$ or over$-$applied during January $2012.$