The following incomplete information is provided in relation to Newfield Ltd for the month of January:

(i) The actual labour rate is $6 per hour, and overhead is applied on the basis of $7.50 per directlabour hour.

(ii) Jobs sold during the month were sold for $450,000 (credit sales). The cost of the goods soldduring the month was $385,000.

(iii) Office supplies inventory worth $4,500 were issued to production during January.

(iv) A total of 10,000 labour hours were worked during normal working hours. Total overheadpremiums incurred during the month are $2925.

(v) Sundry manufacturing overhead costs incurred during January were $66,000.

i) Complete the T accounts providing the amounts of a) to m) 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) (6 marks)

ii)Was manufacturing overhead under/over applied during January and by how much? (2 marks)