Assume Addis Company uses a job-order costing system and applies overhead based on direct materials used in production. For the recent year it estimated that Birr 200,000 of manufacturing overhead will be incurred and Birr 150,000 of direct materials will be used. The following data were taken from the company’s books:

                                                            Beginning                    Ending

Raw Materials (all direct)                   Birr 30,000                  Birr 10,000

Work in Process                                  Birr 45,000                  Birr 35,000

Finished Goods                                   Birr 20,000                  Birr 25,000

Costs incurred during the year:

Purchases of raw materials (direct)     Birr 90,000

Direct Labor                                        Birr 40,000

Actual overhead                                  Birr 150,000

Required 

• The amount of manufacturing overhead applied to Work in Process is:
• The under or over applied overhead is:
• The cost of goods sold (including any under or over applied overhead) is:
• The amount of cost of goods manufactured during the year is: