Assume information pertaining to Bauer Hockey for April of the current year follows.

Sales	$820,050
Purchases
Raw materials	247,500
Manufacturing supplies	13,200
Office supplies	2,420
Salaries (including fringe benefits)
Administrative	112,860
Production supervisors	26,950
Sales	115,500
Depreciation
Plant and machinery	26,400
Office and office equipment	8,800
Utilities
Plant	16,500
Office	6,600

Inventories	April 1	April 30
Raw materials	$55,385	$57,750
Manufacturing supplies	6,820	8,140
Office supplies	1,980	1,650
Work-in-process	42,350	44,220
Finished goods	99,000	96,800

Additional information follows: Manufacturing overhead is applied to products at 125% of direct labor dollars. Employee base wages are $15 per hour. Employee fringe benefits amount to 20% of the base wage rate. They are classified as manufacturing overhead. During April, production employees worked 7,150 hours, including 5,720 regular hours and 440 overtime hours spent working on products. There were 990 indirect labor hours. Employees are paid a 50% overtime premium. Any overtime premium is treated as manufacturing overhead. Required a. Prepare a statement of cost of goods manufactured and an income statement for April.

b- Determine underapplied or overapplied overhead for April.

c. Recompute direct labor and actual manufacturing overhead assuming employee fringe benefits for direct labor hours are classified as direct labor.