Selected T-accounts for Rolm Company are given below for the just completed year: Raw Materials Manufacturing Overhead Bal. 1/1 38,000 Credits ? Debits 388,000 Credits ? Debits 450,000 Bal. 12/31 55,000 Work in Process Factory Wages Payable Bal. 1/1 79,000 Credits 780,000 Debits 177,000 Bal. 1/1 10,000 Direct materials 328,000 Credits 181,000 Direct labor 119,000 Overhead 420,000 Bal. 12/31 14,000 Bal. 12/31 ? Finished Goods Cost of Goods Sold Bal. 1/1 47,000 Credits ? Debits ? Debits ? Bal. 12/31 138,000 (1.) Was manufacturing overhead underapplied or overapplied? By how much? Compute the ending balance in the Work In Process Inventory account. Assume that this balance consists entirely of goods started during the year. If $32,200 of this balance is direct materials cost, how much of it is direct labor cost? Manufacturing overhead cost?