The following inventory information is available for Cullumber Manufacturing Corporation for the year ended December 31, 2022: Beginning Ending Inventories: Raw materials $18,020 $20,140 Work in process 9,540 14,840 Finished goods 11,660 8,480 Total $39,220 $43,460 In addition, the following transactions occurred in 2022: 1. Raw materials purchased on account, $79,500. 2. Incurred factory labor, $84,800, all is direct labor. 3. Incurred the following overhead costs during the year: utilities $7,208, depreciation on manufacturing machinery $8,480, manufacturing machinery repairs $9,752, factory insurance $9,540 (Credit Accounts Payable and Accumulated Depreciation). 4. Assigned $84,800 of factory labor to jobs. 5. Applied $38,160 of overhead to jobs.

From an analysis of the accounts, compute the following:

1.		Raw materials used.		$enter a dollar amount
2.		Completed jobs transferred to finished goods inventory.		$enter a dollar amount
3.		Cost of goods sold.		$enter a dollar amount
4.		Under- or overapplied overhead.		$enter a dollar amount	select an option