Selected T-accounts for Rolm Company are given below for the just completed year:

1.

What was the cost of raw materials put into production during the year?

2.

How much of the materials in (1) above consisted of indirect materials?

3.

How much of the factory labor cost for the year consisted of indirect labor?

4.

What was the cost of goods manufactured for the year?

5.

What was the cost of goods sold for the year (before considering underapplied or overapplied overhead)?

6.

If overhead is applied to production on the basis of direct materials cost, what predetermined rate was in effect during the year? (Round your answer to 2 decimal places.)

7.

Was manufacturing overhead underapplied or overapplied? By how much? (Input the amount as a positive value.)

8.

Compute the ending balance in the Work in Process inventory account. Assume that this balance consists entirely of goods started during the year. If $32,400 of this balance is direct materials cost, how much of it is direct labor cost? Manufacturing overhead cost? (Round your predetermined overhead rate percentage and final answers to 2 decimal places.)

Ending balance in the work in process	$
Direct labor cost	$
Manufacturing overhead cost	$