Frederick Company's January 1, 2018 finished goods inventory was $76,000. The January 1, 2019 finished goods inventory is $81,000.Cost of goods manufactured for the FY 2018 was $254,000. Use this information to determine the dollar amount of the FY 2018 cost of goods sold. (Round dollar values & enter as whole dollars only.)

During March 2019, Virginia Bay Corporation recorded $275,000 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 $292,000 would be incurred, and 9,000 direct labor hours would be worked.During March, 11,000 hours were actually worked. Use this information to determine the standard overhead rate.(round & enter any final dollar answers to the nearest cent):

During March 2019, Alaska Corporation recorded $263,000 of costs related to factory overhead.Alaska's overhead application rate is based on direct labor hours. The preset formula for overhead application estimated that $250,000 would be incurred, and 12,500 direct labor hours would be worked.During March, 11,900 hours were actually worked. Use this information to determine the amount of overhead over or under applied.Enter overapplied overhead as a negativenumber. (round & enter any final dollar answers to the nearest whole dollar)

Dorchester Company, on March 1, 2019 has a beginning Work in Process inventory of zero. All materials are added into production at the beginning of its production. There is only one production WIP inventory. On March 1, Dorchester started into production 17,500 units. At the end of the month there were 10,000 units completed and transferred into the Finished Goods Inventory. The ending WIP was 60% complete with respect to conversion. For the month of March the following costs were incurred and recorded in the WIP:

Direct Material $11,000

Direct Labor 17,000

Factory Overhead 15,000