Spalding has a job order cost system. The following debits (credits) appeared in the work in process account for the month of August:
	Date	Description	Amount
	Aug 1	Opening balance	$ 9106
	Aug 31	Direct materials	62254
	Aug 31	Direct labour	39493
	Aug 31	Manufacturing Overhead	31594.4
	Aug 31	To finished goods	(74433)
Job # 698, the only job still in process at the end of August has been charged with direct labour of $ 7730. What was the amount of direct materials charged to Job # 698?

Select one:

a. $ 60284

b. $ 55990

c. $ 46370

d. $ 54100

DeShannon Company applies overhead to production based on direct labour hours. Data for the most current year are as follows:
		Estimated	Actual
	Direct labour hours	631462	522038
	Manufacturing overhead	$ 738646	$ 686007
The manufacturing overhead for the past year was over/under-applied by (note that a negative number means that overhead was under-applied and a positive number means it was over-applied):

Select one:

a. $ 75359

b. $ 150717

c. $ -150717

d. $ -75359