Telstar uses job order costing. The T$-$accounts below summarize its production activity for the year.

Raw Materials Inventory

Debit Credit

$47,00026,250$

$10,000$

Factory Wages Payable

Debit Credit

$128,00087,750$

$42,250$

Factory Overhead

Debit Credit

$10,000104,684$

$42,250$

$63,370$

Work in Process Inventory

Debit Credit

$26,250172,320$

$87,750$

$104,684$

Finished Goods Inventory

Debit Credit

$172,320155,290$

Compute the amount for each of the following.

Direct materials used

Indirect materials used

Direct labor used

Indirect labor used

Cost of goods manufactured

Cost of goods sold $($before closing over$-$ or underapplied overhead$)$

Compute the amount that overhead is overapplied or underapplied.