Soldatna Corporation's controller frequently prepared T-accounts to analyze inventory. However, his penmanship was poor and he is no longer employed by the company. The following was reconstructed from a scratch pad left on his desk. The missing values (?) were illegible. Analyze the information and answer the requirements that follow. Raw Materials Cost of Goods Sold beg. bal. ? ? 491,000 ? 175,000 491,000 ? 175,000 ? 481,000 102,000 Work in Process Factory Overhead beg. bal. 44,000 460,000 35,000 ? 113,000 40,000 ? 75,000 ? ? 477,000 ? ? ? ? ? Finished Goods beg. bal. 131,000 ? ? ? ? 100,000 (a) Overhead is applied at 100% of direct labor cost. How much was direct labor? (b) Was overhead over- or underapplied, and by how much? (c) Which inventory category increased? (d) Other factory overhead, besides indirect material and indirect labor, was $75,000. Indirect labor was 25% of the direct labor. How much was indirect material? (e) How much was cost of goods manufactured