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 $120,400 of manufacturing overhead for an estimated allocation base of $86,000 direct material dollars to be used in production. The company has provided the following data for the just completed year:

Purchase of raw materials	$134,000
direct labor cost	$82,000
Manufacturing overhead cost
Indirect labor	$114,000
property tax	$8,700
depreciation of equipment	$19,000
maintenance	$14,000
insurance	$9,900
rent building	$36,000

	Beginning	End
Raw Material	$21,000	$14,000
Work in Progress	$45,000	$36,000
Finished goods	$74,000	$56,000

Required:

1. Compute the predetermined overhead rate for the year.

2. Compute the amount of underapplied or overapplied overhead for the year.

3. Prepare a schedule of cost of goods manufactured for the year. Assume all raw materials are used in production as direct materials.

3 has this chart to go with it

? 1	n/a	N/a	?
Direct material	n/a	n/a	n/a
? 1	?	n/a	n/a
? 2	?	n/a	n/a
Total raw materials avalibale	?	n/a	n/a
? 2	?	n/a	n/a
direct materials used in production	n/a	?	n/a
? 1	n/a	?	n/a
? 1	n/a	?	n/a
Total manufactering cost added to production	n/a	n/a	?
total manufactering cost to account for	n/a	n/a	n/a
? 2	n/a	n/a	?
cost of goods manufactureds	n/a	n/a	?

? 1 has these for the fill in options: Begning work in progress inventory, ending raw materials in inventory, ending work in process inventory, manufacturing overhead cost, purchase of raw materials

? 2 has these for the fill in options: add Begning work in progress inventory, add ending raw materials in inventory, add ending work in process inventory, add manufacturing overhead cost, add purchase of raw materials, less Begning work in progress inventory, less ending raw materials in inventory, less ending work in process inventory, less manufacturing overhead cost, less purchase of raw materials

4. Compute the unadjusted cost of goods sold for the year. Do not include any underapplied or overapplied overhead in your answer.

5. Assume that the $36,000 ending balance in Work in Process includes $8,300 of direct materials. Given this assumption, supply the information missing below:

Direct Material	$8,300
Direct Labor	?
Manufactering Overhead	?
Work in progress inventory	$36,000

I know this is a lot but it is all one questions on my homework any help is apprciated.