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Solo Manufacturing company applies manufacturing overhead on the basis of machine hours. At the beginning of the year, the company estimated its total overhead cost to be $163,800 and machine hours to be 13,600. Actual manufacturing overhead was $129,700 and actual machine hours was 13,570.

What is the debit to manufacturing overhead?

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Ginobili Corp has the following information:

	Beginning Inventory (1/1)			Ending Inventory (12/31)
Raw Materials Inventory	$	24,421		$	22,877
Work in Process Inventory	$	10,077		$	9,013
Finished Goods Inventory	$	16,679		$	19,957

Additional information for the year is as follows:

Raw materials purchases	$	56,387
Direct labor	$	44,554
Manufacturing overhead applied	$	45,362
Indirect materials	$	2,452

Compute the cost of goods manufactured.