Curtis Inc uses a job order costing system. Manufacturing overhead is applied on the basis of direct labor cost. Total manufacturing overhead was estimated to be $45,510 for the year; direct labor was estimated to total $151,700.

	(1/1)			(12/31)
Raw Materials Inventory	$	10,400		$	12,500
Work in Process Inventory	$	23,600		$	17,400
Finished Goods Inventory	$	34,300		$	39,400

The following transactions have occurred during the year.

Raw materials purchases	$	116,000
Direct materials used	$	107,000
Direct labor	$	147,700
Indirect materials used	$	6,900
Indirect labor	$	16,900
Factory equipment depreciation	$	24,000
Factory rent	$	19,300
Factory utilities	$	8,100
Other factory costs	$	7,000

(a) Calculate the predetermined overhead rate. (b) Calculate cost of goods manufactured. (c) Calculate the over- or underapplied overhead. (Input all amounts as positive values.) (d) Calculate adjusted cost of goods sold.