Brock Incorporated uses a job-order costing system and a predetermined overhead rate based on machine hours.

At the beginning of the year, the company estimated manufacturing overhead for the year would be $240,000 and machine hours would be 8,000.

The following information pertains to December of the current year:

Job 10Job 11Job 12TotalWork-in-process, Dec. 1$16,000$26,000$38,000$80,000December production activity:Materials requisitioned$4,000$4,800$7,200$16,000Direct labor cost$2,400$3,600$4,000$10,000Machine hours4007009002,000Labor hours120180200500

Manufacturing overhead during December was $55,000.

Brock completed Job No. 10 and Job No. 11 during December.Job No. 11 was sold in December.

Required:

A. Calculate the cost of Job No. 10 and Job No. 11 for December 31.

B. What is Cost of Goods Sold for December?

C. For December, was Manufacturing Overhead over- or underapplied, and by how much?