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

Raw Materials Inventory
Debit		Credit
	45,800	25,050
		8,800

Factory Wages Payable
Debit		Credit
	126,800	86,550
		41,050

Factory Overhead
Debit		Credit
	8,800	103,484
	41,050
	62,170

Work in Process Inventory
Debit		Credit
	25,050	171,120
	86,550
	103,484

Finished Goods Inventory
Debit		Credit
	171,120	154,090

1. Compute the amount for each of the following. a. Direct materials used b. Indirect materials used c. Direct labor used d. Indirect labor used e. Cost of goods manufactured f. Cost of goods sold (before closing over- or underapplied overhead) 2. Compute the amount that overhead is overapplied or underapplied.