Ogden Corporation uses job order costing system in its manufacturing operation. For the year $2019,$ Ogden$$s predetermined overhead rate was $75\%$ of direct labor costs. For September $2019,$ the company incurred the following costs.

Purchased raw materials

Issued raw materials to manufacturing

process

Incurred direct labor $($$$10$ p$.$ hour x $7,800$ hrs$.)$

Actual manufacturing overhead costs Cost of goods completed and sold

$ $75,000$ $ $67,000$

$ $78,000$

$ $55,000$ $ $215,000$

The company$$s inventories at the beginning of September $2019$ were as follows:

Raw materials $ $11,000$ Work$-$in$-$process $ $62,500$

The costs of all completed orders are transferred directly from Work$-$in$-$Process to Cost of Goods Sold.

$1.$ Compute the following amounts:

a$.$ Work$-$in$-$Process balance at the end of September $2019.$

b$.$ Over$-$ or underapplied manufacturing overhead for the month of September.

$2.$ Prepare journal entries to reflect the flow of costs into and out of Work$-$in$-$Process during September. $(8$ p$)$