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From raw materials inventory: Beginning inventory = $90,000 = Purchases $150,000 Ending Inventory = $143,000 From WIP inventory: Beginning inventory = $75,000 DL =

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From raw materials inventory: Beginning inventory = $90,000 = Purchases $150,000 Ending Inventory = $143,000 From WIP inventory: Beginning inventory = $75,000 DL = $60,000 Ending inventory = $300,000 From FG Inventory: Beginning inventory = $200,000 Ending inventory = $58,000 = COGS $304,000 Actual MOH = $300,000 How much is the over/under applied MOH?

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