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

Partially completed T-accounts and additional information for Pine Ridge Corporation for the month of February follow: Materials Invento Work-In-Process Invento Finished Goods Invento BB (21 56,600 227,700 BB (2 101,800 BB (2/) 200,600 188,200 Labor 186,000 346,600 250,400 Cost of Goods Sold Manufacturing Overhead Control Applied Manufacturing Overhead 156,900 143,220 Additional information for February follows Labor wage rate was $26 per hour. During the month, sales revenue was $601,800, and selling and administrative costs were $104,100 . 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? manufacturing overhead