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

Raw Materials Inventory
Debit		Credit
	46,000	25,250
		9,000

Factory Wages Payable
Debit		Credit
	127,000	86,750
		41,250

Factory Overhead
Debit		Credit
	9,000	103,684
	41,250
	62,370

Work in Process Inventory
Debit		Credit
	25,250	171,320
	86,750
	103,684

Finished Goods Inventory
Debit		Credit
	171,320	154,290

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.