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

Raw Materials Inventory
Debit		Credit
	46,400	25,650
		9,400

Factory Wages Payable
Debit		Credit
	127,400	87,150
		41,650

Factory Overhead
Debit		Credit
	9,400	104,084
	41,650
	62,770

Work in Process Inventory
Debit		Credit
	25,650	171,720
	87,150
	104,084

Finished Goods Inventory
Debit		Credit
	171,720	154,690

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.