please answer the following questions:

PSH Company has shown the following data for the month of December Inventories: Beginning Ending $25,000 $30,000 Raw materials Work in process Finished goods $16,000 $18,000 $36,000 $59,000 Additional information: Raw material purchases $71,000 Direct labor cost $83,000 Manufacturing overhead cost incurred (Actual) $74,000 Machine hours used 29,000 (Actual) hours Manufacturing overhead cost applied to Work in ? Process PSH company applied manufacturing overhead cost on the basis of machine hours. Overhead costs are estimated to total $75,000 for the month, and machine usage is estimated at 30,000 hours. Raw materials are used only for direct materials. Please answer the following five (5) questions. Ans) $ /machine hour Calculate the direct materials used. Ans) $ Calculate the total manufacturing cost Ans) $ Calculate the cost of goods manufactured Ans) $ What is the amount of under- or overapplied overhead on December 31? Ans) $. Under-applied ) or Over-applied ) (Check one X)