The following selected data were taken from the books of Great Dane Company. It relates to the companys business for the month of September. The company uses a job order cost system to account for its manufacturing costs.

An examination of the ledger reveals the following account balances at September 1:

Raw materials	$ 6,200
Work in process (job 76)	53,600*
Finished goods	8,500

*Job 76 September 1 costs consisted of $13,600 in Materials, $30,000 in Labor and $10,000 in Overhead.

During September, the following took place:

1. Purchase of materials $49,400.
2. Materials requisitioned from the store clerk as follows:

Job 76	$4,300
Job 77	7,650
Job 78	9,820
Indirect materials	1,600

3. Factory payroll for the month totaled $20,050. Time tickets show the cost was incurred as follows:

Job 76	$9,000
Job 77	6,300
Job 78	3,900
Indirect Labor	850

4. Depreciation of factory equipment of $5000 was recorded.
5. Factory electricity and insurance were $2000 and $1000 respectively.
6. Factory overhead was applied at the same rate as the previous month
7. Jobs 76 and 78 were completed during September.
8. Job 78 was sold on account on September 23 for $95,000. There were no other sales during September.

a. What is the predetermined overhead rate?

b. Materials inventory balance, September 30.

c. Actual factory overhead incurred during September.

d. Amount of factory overhead applied to jobs during September.

e. Cost of jobs finished during September.

f. Finished Goods Inventory balance, September30.

g. Amount of Cost of Goods Sold expense (adjusted value) at September 30.

h. Was overhead over or underapplied?

i. By how much was overhead over or under applied?

j. WIP balance, September 30