Sales are billed at 175 percent of Cost of Goods Sold before the over- or underapplied overhead is prorated. Materials of $78,100 were purchased during the month, and the balance in the Materials Inventory account increased by $6,500 Overhead is applied at the rate of 210 percent of direct materials cost. The balance in the Finished Goods Inventory account decreased by $20,900 during the month before any proration of under- or overapplied overhead. Total credits to the Wages Payable account amounted to $136,500 for direct and indirect labor. Factory depreciation totaled $33,900. Overhead was overapplied by $18,000. Overhead other than indirect labor, indirect materials, and depreciation incurred was $56,050, which required payment in cash. Overapplied overhe