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

Materials Inventory BB (2/1) 57,400 228,500 189,000 Work-In-Process Inventory BB (2/1) 100,700 Labor 185,700 Finished Goods Inventory BB (2/1) 201,800 345,400 250,200 Cost of Goods Sold Manufacturing Overhead Control 156,100 Applied Manufacturing Overhead 141,132

Additional information for February follows:

Labor wage rate was $26 per hour. During the month, sales revenue was $601,600, and selling and administrative costs were $104,000. 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?

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.

I just assistance with C. and F.