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

Materials Inventory

BB (2/1)	57,100
	228,000		189,100

Finished Goods Inventory

BB (2/1)	200,900
	345,600		250,600

Manufacturing Overhead Control

	155,400

Work-In-Process Inventory

BB (2/1)	101,500
Labor	187,000

Cost of Goods Sold

Applied Manufacturing Overhead

			132,770

Additional information for February follows:

Labor wage rate was $28 per hour.

During the month, sales revenue was $601,900, and selling and administrative costs were $104,300.

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.