DeKalb Company's actual manufacturing overhead cost for the month of September was $90,000. The company's predetermined overhead rate was 40% of direct labor cost. Other information pertaining to DeKalb's inventories and production for the month of September is as follows: Beginning inventories, September 1: Direct materials $13,000 Work in process $40,000 Finished goods $80,000 Purchases of direct materials during September $110,000 Direct labor cost $180,000 Ending inventories, September 30 Direct materials $16,000 Work in process $25,000 Finished goods $75,000

a. Determine the amount of direct materials used during September. (5 points)

b. Determine the underallocated or overallocated overhead for the month. (5 points)

c. Determine the Cost of Goods Manufactured for the month. (5 points)