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 $$4,150$ less than the beginning balance. The Finished Goods Inventory

beginning balance on November $1$ was $$24,720$

The September income statement shows revenues of $$226,000$ and a gross profit of $$78,400.$

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 $1?$

f$.$ What was the Work$-$in$-$Process Inventory on November $30?$