Computer Company manufactures laptops devices for students. The firm had the following inventories at the beginning and end of the month of February:

Finished goods Work in process Raw material

February 1 $253,500 195,300 126,900

February 31 $186,700 521,600 121,300

The following additional data pertain to February operations

Raw material purchased Direct labor Actual manufacturing overhead Actual selling and administrative expenses

178,300 420,200 375,100 115,400

The company applies manufacturing overhead at the rate of 75 percent of direct-labor cost. Any overapplied or underapplied manufacturing overhead is accumulated until the end of the year.

d) The cost of goods sold for February

e) What is the amount of over or under applied overhead at the end of February (Points 2.5)?

f) If on February 1, the Computer Company had under applied overhead of $61,650, what is the total under or over applied overhead at February 28 (Points 2.5)?