Give me an example of Olive You applies manufacturing overhead at a rate of $$0\mathrm{.}40$ per kilowatt hour $($kWh$)$ of electricity. Olive You$$s production facility used $125,000$ kWh of electricity during January. The following information is provided about Olive You$$s production in January:

Olive You overapplied overhead by $$1,350$ during the month. The company writes off over$-$ or underapplied overhead to cost of goods sold only.

$$736,000$ of inventory was completed during January.

$$700,000$ of inventory was sold during January.