The following incomplete information is provided in relation to Leapfield Ltd for the month of January.

(i) The actual labour rate is $20 per hour, and overhead is applied on the basis of $15 per direct labour hour.

(ii) Jobs sold during the month were sold for $600,000 (credit sales). The cost of the goods soldduring the month was $450,000.

(iii) Office supplies inventory worth $5,500 were issued to production during January.

(iv) A total of 5,000 labour hours were worked during normal working hours. Total overheadpremiums incurred during the month are $3800.

(v) Sundry manufacturing overhead costs incurred during January were $57,000.

i) Complete the T accounts providing the amounts of a) to l) to show the flow of costs through the company's manufacturing accounts.(NB: No entry is required to close the amount of over/under applied overhead in this part of the question)

ii)Was manufacturing overhead under/over applied during January and by how much? Record the journal entry to close the under/over applied manufacturing overhead.

Raw Material Inventory Work in Process Inventory Bal. 1/1 $23,000 b) Bal.1/1 $33,500 f) Bal 31/1 $22,000 Bal 31/1 $31,600 Finished Goods Inventory Cost of Goods Sold Bal.1/1 $82,000 h) i) g) Bal 31/1 $41,500 Manufacturing Overhead Sales Revenue j) A/C Rec $600,000 k ) Sundry OH $57,000