Manufacturing cost. TheKlaassen Companyreports the following data for Sept:

Product A Product B

Production 10,000 units 8,000 units

Production costs per unit applicable to beginning inventories and September production

Direct Materials $4.00 $3.00

Direct labor 10.00 20.00

Applied overhead 7.00 14.00

$21 $37

Sales price per unit $30 $50

Beginning inventories 1,000 units 900 units

Ending inventories 2,000 units 100 units

Actual factory overhead was $180,000; factory overhead is applied at a rate of $0.70 perdirect labor dollar. Over or under applied factory overhead is closed to the costs of goods sold account. Marketing and Administrative expenses were $100,900

Required:

1. over or under applied factory overhead

2. Cost of goods manufactured

3. Cost of goods sold.

4. Operating income.