The following information is available for a $$ustom manufacturer.

Inventories

$\backslash$table$[[$Raw materials, beginning,,Costs incurred for the period$],[$Work in process, beginning,$$38,000,$Raw materials purchases$],[$Finished goods, beginning,$12,400,$Direct materials used$],[$Cost of goods manufactured,$8,750,$Direct labor used$],[$Cost of goods sold $($not considering over$-$ or$,95,290,$Factory overhead $($actual$)],[$underapplied overhead$),83,200,$Indirect materials used$],[$Sales$,100,000,$Indirect labor used$],[$Predetermined overhead rate based on direct,,$22,800],[$materials used,$80\%,$Other overhead costs$]]$

Complete the T$-$accounts for each of the three inventory accounts using the data provided in the above table.

Compute overapplied or underapplied overhead.

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Complete the T$-$accounts for each of the three inventory accounts using the data provided in the above table.

$\backslash$table$[[$Raw Materials Inventory,,$],[,,,],[,,,],[,,,],[,,,],[,,,]]$

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$5$ of $8$

Required $2$ is asking to compute overapplied overhead