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

Materials Inventory
BB (2/1)	57,500
	228,800	189,400

Work-In-Process Inventory
BB (2/1)	100,200
Labor	186,900

Finished Goods Inventory
BB (2/1)	200,800
	346,000	249,600

Cost of Goods Sold

Manufacturing Overhead Control
	155,900

Applied Manufacturing Overhead
		138,306

Additional information for February follows:

Labor wage rate was $26 per hour.

During the month, sales revenue was $601,400, and selling and administrative costs were $103,400.

This company has no indirect materials or supplies.

The company applies manufacturing overhead on the basis of direct labor costs.

Required:

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 need help with E and F only

Thank you