For its first year of operations, Albany Company estimated manufacturing overhead would be $108,000, and the company chose to apply manufacturing overhead using a pre-determined overhead rate based on direct labor hours. For the year, debits to work in process account totaled $550,000 and credits totaled $480,000. While management estimated that employees would work 18,000 DLH's, business was stronger than expected and actual direct labor hours totaled 21,000 with an actual direct labor cost of $250,000.

Question 1: For the year , Direct Materials used in production totaled ?

Answer was $174,000 but I don't get how, please show steps.

Question 2 : If the actual manufacturing overhead cost for the year totaled $145,000, then overhead for Albany was?

Answer was $19,000 underapplied but O don't get how, please show steps.

Question 3 : Albany's ending work in process inventory consisted of one job, Job 42. The job had been charged with $28,000 of direct labor cost, which consisted of 2,100 actual direct labor hours. The direct materials cost in Job 42 totaled ?

Answer was $29,400 but I don't get how, please show help with steps.