Below is the ending balance information for the following accounts:

Direct Materials
35,000

Work in Process
65,000

Finished Goods Inventory
105,000

Manufacturing Overhead - Control
180,000

Manufacturing Overhead - Allocated
	?

Cost of Good Sold
380,000

Suppose that Direct Labor totaled $300,000 based on 11,000 direct labor hours. Manufacturing Overhead was allocated based on a rate of $15 per direct labor hour.

What was the amount of Manufacturing Overhead Allocated?

What was the under- or overallocated manufacturing overhead for the period?

Dispose of the under- or overallocated manufacturing overheard by

Writing it off to Cost of Goods Sold

Prorating based on ending balance of Work-in-Process, Finished Goods Inventory and Cost of Good Sold

Calculate Operating Income for each approach from c if Sales Revenues were $700,000 and Selling General and Administrative Expenses were $200,000.