Donna Company submits the following data for May 2013

Direct labor costP80, 000

PurchasesP100, 000

Factory overheadApplied at 150% of direct labor cost

InventoriesMay 1May 31

Finished goodsP45, 000P24, 000

Work in ProcessP25, 800P18, 000

MaterialsP22, 000P25, 000

How much is the adjusted COGS after closing the over or under applied overhead to the monthly cost of goods sold?

How much is the Company's Cost of goods sold?

How much is the direct materials used?

How much is the over or under applied overhead if the actual overhead is 100,000?Just put the amount (do not write if over or under)