artially completed T-accounts and additional information for Pine Ridge Corporation for the month of February follow: Materials Inventory BB (2/1) 57,700 227,900 189,400 Work-In-Process Inventory BB (2/1) 101,100 Labor 187,400 Finished Goods Inventory BB (2/1) 201,700 346,700 250,400 Cost of Goods Sold Manufacturing Overhead Control 155,400 Applied Manufacturing Overhead 144,298 Additional information for February follows: Labor wage rate was $29 per hour. During the month, sales revenue was $601,200, and selling and administrative costs were $103,600. This company has no indirect materials or supplies. The company applies manufacturing overhead on the basis of direct labor costs. Required: a. What was the cost of direct materials issued to production during February? b. What was the over- or underapplied manufacturing overhead for February? c. What was the manufacturing overhead application rate in February? d. What was the cost of products completed during February? e. What was the balance of the Work-in-Process Inventory account at the end of February? f. What was the operating profit for February?