Robel Belay Company uses job order costing. At the beginning of the May, two jobs were in process:

					Job 369	Job 372
§	Materials				$2,000	$700
§	Direct labor				1,000	300

          § Applied Factory overhead                      1,500               450

There was no inventory of finished goods on May 1. During the month, Jobs 373, 374, 375, 376, 378, and 379 were started. Materials requisitions for May totaled $13,000, direct labor cost, $10,000, and actual factory overhead, $16,000. Factory overhead is applied at a rate of 150% of direct labor cost. The only job still in process at the end of May is No. 379, with costs of $1,400 for materials and $900 for direct labor. Job 376, the only finished job on hand at the end of May, has a total cost of $2,000.

Required: Determine the following: a) Cost of goods manufactured

Cost of goods sold

Disposition of over or under applied factory overhead to cost of goods sold