Selected accounts of Kosar Manufacturing Company at $12/31/20$ year end appear below:

Raw Materials Inventory Work in Process

a$)40,000$ d$)25,000$ d$)25,000$ g$)140,000$

e$)60,000$

f$)90,000$

Factory Labor Finished Goods Inventory

b$)85,000$ e$)85,000$ g$)140,000$ h$)120,000$

Manufacturing Overhead Cost of Goods Sold

c$)75,000$ f$)90,000$ h$)120,000$

e$)25,000$

Use the information above to answer the following:

a$.$ The amount of materials purchased is $

b$.$ The amount of overhead applied to production is $

c$.$ The amount of direct labor charged to production is $

d$.$ The total of indirect labor is $

e$.$ The $$25,000$ debit to Work in Process represents $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

f$.$ Is manufacturing overhead over or under applied

g$.$ What amount is the overhead over or underapplied $

h$.$ The total amount to be reported for Cost of Goods Manufactured is $

i$.$ The ending balance of Work in Process is $

j$.$ What will be the $1/1/21$ beginning balance in Raw Materials $

k$.$ What will be the balance in Cost of Goods Sold after Overhead is closed $