Mechanic Implements manufactures miscellaneous parts for building construction and maintenance. The company uses a normal job costing system and overhead is applied on the basis of direct labor cost. Any over- or underapplied overhead is written off to Cost of Goods Sold monthly.

The following journal entries have been recorded in September. (Assume summary entries are made once each month.)

Account Titles	Debit	Credit
Work-in-Process Inventory (Direct Labor)	17,500
Wages Payable		17,500
Direct Materials Inventory	26,250
Accounts Payable		26,250
Finished Goods Inventory	64,750
Work-in-Process Inventory		64,750
Cost of Goods Solda	78,750
Finished Goods Inventory		78,750

^aThis entry does not include any over- or underapplied overhead. Over- or underapplied overhead is written off to Cost of Goods Sold once for the month. For September, the amount written off was 10 percent of overhead applied for September.

The Work-in-Process Inventory ending account balance on September 30 was twice the beginning balance. The Direct Materials Inventory ending balance on September 30 was $20,600 less than the beginning balance. The Finished Goods Inventory ending balance on September 30 was $5,250.

The September income statement shows Cost of Goods Sold of $79,450.

Required:

What was the Finished Goods Inventory balance on September 1?

How much manufacturing overhead was applied for September?

What was the manufacturing overhead rate for September?

How much manufacturing overhead was incurred in September?

What was the Work-in-Process Inventory balance on September 1?

What was the Work-in-Process Inventory balance on September 30?