Partially completed T-accounts and additional information for Pine Ridge Corporation for the month of February follow: Materials Inventory Work-In-Process Inventory Finished Goods Inventory Cost of Goods Sold BB (2/1) 201,100 BB (21) 100,400 Labor 186,500 BB ( 57,800 228,60089,100 346,900 250,000 Manufacturing Overhead Control Applied Manufacturing Overhead 156,200 136,145 Additional information for February follows Labor wage rate was $29 per hour. During the month, sales revenue was $600,500, 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. Required: a. What was the cost of direct materials issued to production during February? Direct materials b. What was the over- or underapplied manufacturing overhead for February? man