During FY 2018, Towson Manufacturing had a beginning finished goods inventory of $19,000 & ending finished goods inventory of $20,500.Beginning work-in-process was $12,000 and ending work-in-process was 15,500.Factory overhead was $22,500.The total manufacturing costs amounted to $290,000.Use this information to determine the FY 2018 Cost of Goods Sold. (Round enter as whole dollars only.)

During FY 2019, Dorchester Company plans to sell Widgets for $13 a unit. Current variable costs are $7 a unit and fixed costs are expected to total of $154,000. Use this information to determine the number of units of Widgets for Dorchester to breakeven.(Round to the nearest whole number)

During FY 2019, Dorchester Company plans to sell Widgets for $11 a unit. Current variable costs are $7 a unit and fixed costs are expected to total of $165,000. Use this information to determine the dollar value of sales for Dorchester to breakeven.(Round to the nearest whole dollar)

Baltimore Company uses a job order cost system and applies overhead based on estimated rates.The overhead application rate is based on total estimated overhead costs of $375,000 and direct labor hours of 9,800. During the month of February 2019, actual direct labor hours of 8,700 were incurred. Use this information to determine the amount of factory overhead that was applied in February.(round answer to the nearest whole dollar):

During March 2019, Annapolis Corporation recorded $40,200 of costs related to factory overhead.Alpha's overhead application rate is based on direct labor hours. The preset formula for overhead application estimated that $43,900 would be incurred, and 4,500 direct labor hours would be worked. During March, 6,250 hours were actually worked. Use this information to determine the amount of factory overhead that was (over) or under applied. (Round answers to the nearest whole dollar.Enter as a positive number if under applied.Enter as a negative number if over applied.)