Mat Corporation's actual manufacturing overhead cost for the month ended March 31 was $81,000. The company's predetermined overhead rate was 50% of direct labor c Other information pertaining to Mat Corporation's inventories and production for the month of March is as follows: Beginning inventories, March 1: $80,000 Work in process $120,000 Finished goods $315,000 Direct materials cost $170,000 Direct labor cost Ending inventories, March 31: $58,000 Work in process $115,000 Finished goods Required: Determine the underapplied or overapplied overhead for the month. (5 marks) b/Determine the Cost of Goods Manufactured for the month. (10 marks) Determine the adjusted Cost of Goods Sold in the month. (10 marks)