The following account balances at the beginning of January were selected from the general ledger of Bluestone Industries:

Work in process inventory $0

Raw materials inventory $30,900

Finished goods inventory $54,800

Additional data:

1- Actual manufacturing overhead for January amounted to $80,500.

2- Total direct labor cost for January was $70,000; actual direct labor hours for January were 4,200.

3- The predetermined manufacturing overhead rate is based on direct labor hours. The budget for the year called for $350,000 of direct labor cost and $425,000 of manufacturing overhead costs. Estimated direct labor hours for the year were expected to be 20,000.

4- The only job unfinished on January 31 was Job No. 449, for which total direct labor charges were $22,000 (1,200 direct labor hours) and total direct material charges were $17,600.

5- Cost of direct materials placed in production during January totaled $129,500. There were no indirect material requisitions during January.

6- January 31 balance in raw materials inventory was $30,000.

7- Finished goods inventory balance on January 31 was $44,700.

Required:

a-) Determine the predetermined manufacturing overhead rate.

b-) Determine the amount of materials purchased during January.

c-) Determine cost of goods manufactured for January.

d-) Determine the work in process inventory balance on January 31.

e-) Determine cost of goods sold for January.

f-) Determine whether manufacturing overhead is overallocated or underallocated and by what amount at Jan. 31.