Partially completed T-accounts and additional information for Pine Ridge Corporation for the month of February follow Materials Inventory Cost of Goods Sold Finished Goods Inventory BB (2/1) 200000 Work-In-Process Inventory BB (2/1) 56,000 BB (2/1) 100 190,000 Labor 187,500 Manufacturing Overhead Control Applied Manufacturing Overhead 155,000 150 ,000 Additional information for February follows Labor wage rate was $25 per hour - Dunng the month, sales revenue was s600,000, and selling and administrative costs were $105,000 . 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 matenals issued to production during February? S 190,000 b. What was the over- or underapplied manufacturing overhead for February? applied 5,000 ) Type here to search