ost of Goods Manufactured and Income Statement with Predetermined Overhead and Labor Cost Classification Assume information pertaining to Bauer Hockey for April of the current year follows.

Sales	$670,950
Purchases
Raw materials	202,500
Manufacturing supplies	10,800
Office supplies	1,980
Salaries (including fringe benefits)
Administrative	92,340
Production supervisors	22,050
Sales	94,500
Depreciation
Plant and machinery	21,600
Office and office equipment	7,200
Utilities
Plant	13,500
Office	5,400
Inventories	April 1	April 30
Raw materials	$45,315	$47,250
Manufacturing supplies	5,580	6,660
Office supplies	1,620	1,350
Work-in-process	34,650	36,180
Finished goods	81,000	79,200

Additional information follows:

Manufacturing overhead is applied to products at 125% of direct labor dollars. Employee base wages are $15 per hour. Employee fringe benefits amount to 20% of the base wage rate. They are classified as manufacturing overhead. During April, production employees worked 5,850 hours, including 4,680 regular hours and 360 overtime hours spent working on products. There were 810 indirect labor hours. Employees are paid a 50% overtime premium. Any overtime premium is treated as manufacturing overhead.

Need correct answers for the wrongly answered fields.

Required a. Prepare a statement of cost of goods manufactured and an income statement for April. Note: Do not use any negative signs with your statements. Bauer Hockey, LLC Statement of Cost of Goods Manufactured For the Month of April Current manufacturing costs: Cost of materials placed in production: Plus beginning raw materials $ 45,315 Purchases 202,500 Total available 247,815 Less ending raw materials 47,250 Direct labor Manufacturing overhead Beginning work-in-process Total costs in process Less ending work-in-process Cost of goods manufactured 200,565 70,200 X 94,500 34,650 399,915 x 36,180 $ 363,826 x $ 670,950 81,000 Bauer hockey, LLC Income Statement For the Month of April Sales Cost of goods sold: Plus beginning finished goods $ Cost of goods manufactured Total goods available for sale Less ending finished goods Gross profit Other expenses: Office supplies . $ Administrative salaries Sales salaries Depreciation on office and office equipment Office utilities 363,826 x 444,826 X 79,200 365,626 X 305,324 x 2,250 92,340 94,500 7,200 5,400 201,690 103,634 x Net income $ b. Determine underapplied or overapplied overhead for April. $ 4,830 X Underapplied c. Recompute direct labor and actual manufacturing overhead assuming employee fringe benefits for direct labor hours are classified a Direct labor $ 84,240 X Actual manufacturing overhead $ 84,210 X