please answer last two questions.

Messinger Manufacturing Company had the following account balances for the year ending March 31, 2015 Messinger uses a normal costing system, with manufacturing overhead applied a double the cost of direct labor Work-in-process inventory (April 1, 201435 140,400. Work-in-process inventory (March 31, 2015) 171.000 Finished goods inventory (April 1. 2014) 540,000. Finished poods inventory (March 31, 2015) $10.000 Raw material beginning (April 1, 2014) 10,000, Raw material ending (March 31, 2015) 20,000 Direct materials used Raw materials purchased Indirect materials used Direct manufacturing labor Indirect manufacturing labor Property taxes on manufacturing plant building Salespersons company vehicle costs Depreciation of manufacturing equipment 364,000 Depreciation of office equipment 223.600 Miscellaneous plant overhead Plant utilities 92,400 General office expenses 305,400 Marketing distribution costs 30.000 Required: Prepare a cost of goods manufactured schedule for the year in proper format -Entian 200 200) O 271 Olen 200 SA D110 123.0 305.00 130000 140400 - End mo-Costel Was manufacturing overhead over or under applied (circle)? In reference to your circled answer, why is this an important business concern? 1400 ata 25,00 Eco 36000 57800 1135000 fo-conto! 902200 1920 1902. What is (are) the mostly likely issue(s) to consider in evaluating over/under applied overhead as it relates to the data MFo Apled above? Bullet point response. 961011 we will get a decandrable venience when we make more then planned