Lund Company applies manufacturing overhead to jobs using a predetermined overhead to offer underapplied or overapplied manufacturing overhead cost is closed out to cost of Good Son of the more March, the following transactions were recorded by the company 527,000 $28.000 Raw materials (all direct materials): Purchased during the month... Used in production...... Laber: Direct labor hours worked during the month.... Direct labor cost incurred. Indirect labor cest incurred Manufacturing overhead costs incurred (total)..... Inventories: Raw materials (all direct), March 31 ......... Work in process, March 1 Work in process, March 31 "contains S5,000 in direct labor cost. 520,000 S5,500 $17.000 $7,500 S10.500 $14,000 The Cost of Goods Manufactured for March was