Ecola Company uses a job order costing system. Manufacturing overhead is applied on the basis of direct labor cost. Total manufacturing overhead was estimated to be $162,000 for the year; direct labor was estimated to total $202,500.

Raw Materials Inventory	$	17,550		$	13,500
Work in Process Inventory	$	39,150		$	29,700
Finished Goods Inventory	$	55,350		$	43,200

The following transactions have occurred during the year.

Raw materials purchases	$	135,000
Direct materials used	$	117,450
Direct labor	$	182,250
Indirect materials used	$	21,600
Indirect labor	$	25,650
Factory equipment depreciation	$	37,800
Factory rent	$	20,250
Factory utilities	$	15,525
Other factory costs	$	11,475

(a) Calculate the predetermined overhead rate.

(b) Calculate cost of goods manufactured.

(c) Calculate the over- or underapplied overhead. (Input the amount as positive value.)

(d) Calculate adjusted cost of goods sold.