Partially completed T-accounts and additional information for Pine Ridge Corporation for the month of February follow.

Materials Inventory
BB (2/1)	56,200
	228,900	189,600

Work-In-Process Inventory
BB (2/1)	101,300
Labor	187,300

Finished Goods Inventory
BB (2/1)	200,700
	346,800	249,900

Cost of Goods Sold

Manufacturing Overhead Control
	156,800

Applied Manufacturing Overhead
		140,475

Additional information for February follows:

• Labor wage rate was $28 per hour.
• During the month, sales revenue was $601,000, and selling and administrative costs were $104,200.
• This company has no indirect materials or supplies.
• The company applies manufacturing overhead on the basis of direct labor costs.

a. What was the cost of direct materials issued to production during February?

b. What was the over- or underapplied manufacturing overhead for February?

c. What was the manufacturing overhead application rate in February?

d. What was the cost of products completed during February?

e. What was the balance of the Work-in-Process Inventory account at the end of February?

f. What was the operating profit for February? Any over- or underapplied overhead is written off to Cost of Goods Sold.