DeKalb Company's actual manufacturing overhead cost for the month of September was $80,000. The company's predetermined overhead rate was 50% 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	$17,000
	Work in process	$50,000
	Finished goods	$80,000
	Purchases of direct materials during September	$110,000
	Direct labor cost	$180,000
	Ending inventories, September 30
	Direct materials	$26,000
	Work in process	$31,000
	Finished goods	$85,000

1. Determine the amount of direct materials used during September.

2. Determine the underallocated or overallocated overhead for the month.

3. Determine the Cost of Goods Manufactured for the month.