Monarch Homes builds prefabricated houses in a factory. The company uses a job order costing system in which each house represents a job. Following are selected account balances for April Materials (Direct & Indirect) Finished Goods. April 1 $33,100 0 5,600 April 30 $16,600 ? ? Work-in-progress".. NOTE: There was only one job in progress on April 1, House #616. Additional information for the month of April: (b) (c) The accounts payable account is used for the purchase of materials only. Requisitions of direct materials and direct labour used in manufacturing (April): (d) House #613. House #614. House #615. House #616. Direct Direct Materials Labour $26,100 $16,300 27,700 18,200 ? 10,750 22,100 12,600 Actual overhead costs incurred on houses # 613, # 614, #615, #616 during April: Indirect material. Indirect labour... Equipment rentals paid. Liability insurance expired. $26,700 $8,900 6,000 $ 3,900 $45,500 (e) Applied overhead to houses at the budgeted overhead rate of 85 percent of direct labour $'s. (1) Houses completed: #613 and #615 (g) Houses sold: #615 (i) Purchase of Materials (Direct & Indirect) during the month: $110,000 Calculate the following amount for April: Direct materials used (3 marks) Ending work-in-progress (3 marks) Cost of goods manufactured (3 marks) Ending Finished Goods (3 marks) Cost of Goods Sold (3 marks) Over/under applied overhead (4 marks) (indicate amount and whether over or under.