Brooks Corporation uses job-order costing to apply manufacturing costs to jobs. The company closes its underapplied or overapplied overhead to cost of goods sold. Its balance sheet on March 1 is as follows: Brooks Corporation Balance Sheet March 1 Assets Cash Raw materials Work in process $ 100,000 $ 26,400 20,000 29,700 Finished goods Prepaid expenses Property, plant, and equipment (net) Total assets Liabilities and Stockholders' Equity Accounts payable Retained earnings Total liabilities and stockholders' equity During March the company completed the following transactions: a. Purchased raw materials for cash, $82,600. 76,100 2,480 222,000 $ 400,580 $ 14,900 385,680 $ 400,580 b. Raw materials used in production, $97,300 ($82,200 was direct materials and $15,100 was indirect materials). c. Paid $231,750 of salaries and wages in cash ($138,750 was direct labor, $28,000 was indirect labor, and $65,000 was related to employees responsible for selling and administration). d. Various manufacturing overhead costs paid in cash to support production, $45,400. e. Depreciation on property, plant, and equipment, $44,400 (85% related to manufacturing equipment and 15% related to assets that support selling and administration). f. Various selling expenses incurred on account, $30,800, g. Prepaid insurance expired, $620 (60% related to production, and 40% related to selling and administration). h. Manufacturing overhead applied to production, $123,337. i. Cost of goods manufactured, $ ?. (Hint: The Work in Process balance on March 31st is $6,600.) j. Cash sales to customers, $540,000. k. Cost of goods sold (unadjusted), $ ? (Hint: The Finished Goods balance at March 31st is $6,250.) I. Cash payments to creditors, $39,800. m. Underapplied or overapplied overhead $ ?