Foley Company uses a job$-$order costing system. The following information is available for the month of October $20$X$3.$ Account balances at $1$st October $20$X$3$: Raw material inventory $$20,000$ Finished goods inventory $$25,000$ Raw materials purchased on account, $$172,000$ Raw materials issued to production, $$152,000.$ Indirect material costs incurred, $$38,000.$ Direct labour cost incurred, $$49,000$; and indirect labour cost incurred, $$21,000.$ Other manufacturing overhead costs incurred during October, $$230,000.$ The company applies manufacturing overhead cost to production on the basis of machine hours. Estimated total manufacturing overhead costs are $$400,000$ for an estimated $100,000$ machine hours. A total of $75,000$ machine hours were recorded for October. Production orders that had cost $$450,000$ to complete according to their job cost sheets were shipped to customers during the month. Account balances $31$st October $20$X$3$: Work in process inventory $$21,000$ Finished goods inventory $$85,000$ Required: Complete the relevant T$-$ accounts $($provided on the next page$)$ to show the flow of costs through the company$$s manufacturing accounts and answer the questions provided.

i$.$ What was the ending balance for Raw material inventory?

ii$.$ What was the cost of goods manufactured?

iii. Was overhead under$/$over applied during October and by how much?

iv$.$ Prepare the journal entry to adjust the under$/$over applied overhead costs.