Cebu Company is manufacturing shuttlecocks. At the beginning of the year, the following data is available in the company's books: Raw materials Inventory - 1,350,000.00 WIP Inventory - 7,600,000.00 Finished goods Inventory - 940,000.00 Factory supplies Inventory - 445,000.00 The following information are available for the first month of the year: 1. Raw material purchase is 700,000.00. Freight costs 50,000.00. 2. Defective raw materials amounting to 11,200.00 were returned. 3. Supplies purchase is 100,000.00. Freight costs 5,000.00. 4. Raw materials entered to production - 1,800,000.00 5. Supplies entered to production - 500,000.00 6. Payroll for the month: a. Total salary -400,000.00 b. SSS employer share - 32,000.00 c. Philhealth employer share - 6,000.00 d. HDMF employer share - 3,000.00 e. SSS employee share - 20,000.00 f. Philhealth employee share 6,000.00 g. HDMF employee share - 3,000.00 h. Withholding tax - 105,000.00 7. 70% of the salary represents direct labor. 20% represents indirect labor. 8. Actual factory overhead for the month excluding supplies and indirect labor is 910,000.00. 9. The company applies overhead on the basis on machine hours. Budgeted overhead cost for the year is 11,000,000.00. Budgeted machine hours for the year is 2,200,000 hrs. Actual hours used during the first month is 310,000 hrs. 10. 90% of total goods placed into process were finished during the month. 11. 95% of total goods available for sale were sold at a markup of 10% based on cost. Questions: 1. What is the total manufacturing cost? 2. How much is the over/under applied overhead? 3. How much is the pre-determined overhead rate? 4. How much is the total inventory of the company at the end of the month? 5. How much is the sale for the month? 6. How much is the total conversion cost incurred?