Motica which began operations on January 1 of the current year, reported the following information:

Estimated manufacturing overhead $ 700,000 Actual manufacturing overhead 639,000 Estimated direct labor cost 480,000 Actual direct labor cost 700,000 Total debits in the Work-in-Process account 1,780,000 Total credits in the Finished-Goods account 920,000 Brickman applies manufacturing overhead to jobs on the basis of direct labor cost and adds a 60% markup to the cost of completed production when finished goods are sold. On December 31, job no. 18 was the only job that remained in production. That job had direct-material and direct-labor charges of $16,400 and $35,000, respectively.

Required: A. Determine the companys predetermined overhead rate. B. Determine the amount of under- or overapplied overhead. C. Compute the amount of direct materials used in production. D. Calculate the balance the company would report as ending work-in-process inventory