I only need question D. I know that ErgoFurn incurred $395,000 in manufacturing overhead in December. Given that expenditure, was manufacturing overhead under- or overapplied for the year? By how much? Is underapplied by 205000.

Question D please

ErgoFurn, Inc. manufactures ergonomically designed computer furniture. ErgoFurn uses a job order costing system. On November 30, the Work in Process Inventory consisted of the following jobs: Item Job No CC723 CH291 PS812 Units Computer caddy 23,000 20,000 28,000 Accumulated Cost $980,000 434,000 296,000 Chair Printer stand $1,710,000 On November 30, ErgoFurn's Raw Materials Inventory account totaled $677,000, and its Finished Goods Inventory totaled $3,464,400 ErgoFurn applies manufacturing overhead on the basis of machine hours. The company's manufacturing overhead budget for the year totaled $4,500,000, and the company planned to use 900,000 machine hours during the year. Through the first eleven months of the year, the company used a total of 833,000 machine hours, total factory overhead amounted to $4,274,500, and Cost of Goods Sold was $4,274,500 ErgoFurn purchased $8,790,250 in raw materials in December and incurred the following costs for jobs in process that month: Materials Machine Direct Labor Direct Labor Issued $165,000 $19,800 $213,000 $258,000 Hours Hours Cost Job No CC723 CH291 PS812 DS444 15,000 4,400 23,500 17,000 14,100 3,600 19,300 14,500 $126,400 $44,200 $213,500 $144,000 The following jobs were completed in December and transferred to the Finished Goods Inventory: Item Units ob No CC723 Computer caddy 23,000 CH291 Chair DS444 Desk 20,000 9,000