Gitano Products operates a job-order costing system and applies overhead cost to jobs on the basis of direct materials used in production (not on the basis of raw materials purchased). Its predetermined overhead rate was based on a cost formula that estimated $104,400 of manufacturing overhead for an estimated allocation base of $87,000 direct material dollars to be used in production. The company has provided the following data for the just completed year:

Purchase of raw materials	$	139,000
Direct labor cost	$	83,000
Manufacturing overhead costs:
Indirect labor	$	105,300
Property taxes	$	8,800
Depreciation of equipment	$	20,000
Maintenance	$	12,000
Insurance	$	8,500
Rent, building	$	34,000

BGINNING AND ENDING

Raw Materials	$	25,000	$	10,000
Work in Process	$	47,000	$	36,000
Finished Goods	$	73,000	$	56,000

1A-

Compute the amount of underapplied or overapplied overhead for the year. Overhead__________ 1B- Compute the unadjusted cost of goods sold for the year. (Do not include any underapplied or overapplied overhead in your cost of goods sold figure.) Unadjusted cost of goods sold ________ 1C. Job 215 was started and completed during the year. What price would have been charged to the customer if the job required $3,400 in direct materials and $4,800 in direct labor cost and the company priced its jobs at 45% above the jobs cost according to the accounting system? Price of customer______ 1D. Direct materials made up $8,300 of the $36,000 ending Work in Process inventory balance. Supply the information missing below: Direct labor______ Manufacturing overhead _________