Solve using given information From raw materials inventory: Beginning inventory = $84,000 Purchases = $124,000 DM = $65,000 From WIP inventory: Beginning inventory = $75,000 DL = $90,000 Ending inventory = $300,000 From FG Inventory: Beginning inventory = $108,000 Ending inventory = $58,000 COGS = $205,000 Actual MOH = $300,000 How much is the over/under applied MOH