Lyster Inc. has provided the following data for the month of August. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month.

	Work in Process	Finished Goods	Cost of Goods Sold	Total
Direct materials	$2,780	$17,000	$44,820	$64,600
Direct labor	1,740	16,860	42,710	61,310
Manufacturing overhead applied	1,756	10,150	31,994	43,900
Total	$6,276	$44,010	$119,524	$169,810

Manufacturing overhead for the month was underapplied by $1,600. The company allocates under applied manufacturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the overhead applied during the month in those accounts. The work in process inventory at the end of August after allocation of under applied manufacturing overhead for the month is:

$6,260

$6,335

$6,340

$6,265

Bakker Corporation applies manufacturing overhead on the basis of direct labor-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $79,750 and 2,500 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $81,850 and actual direct labor-hours were 2,250.

The applied manufacturing overhead for the year was: (Round your intermediate calculations to 2 decimal places.)

$73,455

$71,775

$68,799

$76,623

At the beginning of August, Hogancamp Corporation had $26,800 of raw materials on hand. During the month, the company purchased an additional $75,600 of raw materials. During August, $82,800 of raw materials were requisitioned from the storeroom for use in production. The credits to the Raw Materials account for the month of August total:

$75,600

$82,800

$102,400

$26,800

The following data have been recorded for recently completed Job 674 on its job cost sheet. Direct materials cost was $2,050. A total of 39 direct labor-hours and 261 machine-hours were worked on the job. The direct labor wage rate is $20 per labor-hour. The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $22 per machine-hour. The total cost for the job on its job cost sheet would be:

	$10,717
	$8,572
	$5,528
	$5,947