Amy Co. has utilized that job order costing approach. The allocation base for overhead is direct labor hours. Data for the year just ended are as follows:
Estimated total manufacturing overhead cost					$235,000.00
Estimated total direct labor hours					15000
Actual total direct labor hours					22760
Actual costs for the year:
Purchase of raw materials (all direct)					$355,000.00
Direct labor cost					$436,500.00
Manufacturing overhead costs					$298,750.00
Inventories				Beginning	Ending
Raw materials (all direct)				14500	12000
Work in process				24500	21000
Finished Goods				33500	25300
Use the data to answer the following:
1. Compute applied overhead and determine the amount of underapplied or overapplied overhead
2. schedule of cost of goods manufactured
3. schedule of cost of goods sold.