The following selected ledger accounts of Cameron Company are for February $($the second month of its accounting year$)$:

$\backslash$table$[[$Materials Inventory$],[$Feb$.1$ balance,$31,500,$February credits,$105,000],[$February debits,$104,000,,],[$Manufacturing Overhead$],[$February debits,$163,350,$Feb. $1$ balance,$11,600],[,$February credits,$166,650],[$Work in Process Inventory$],[$Feb$.1$ balance,$22,400,$February credits,$375,000],[$February debits:$],[$Direct material,$95,000,,],[$Direct Labor,$151,500,,],[$Man$.$ overhead,$166,650,,],[$Wages Payable$],[$February debits,$193\mathrm{.}500,$Feb. $1$ balance,$45,000],[,$February credits,$185,000],[$Finished Goods Inventory$],[$Feb$.1$ balance,$76,500,$February credits,$386,000],[$February debits,$375,000,,]]$

a$.$ Determine the amount of indirect material requisitioned for production during February.

$

b$.$ How much indirect labor cost was apparently incurred during February?

c$.$ Calculate the manufacturing overhead rate based on direct labor cost.

$96$

d$.$ Was manufacturing overhead for February under$-$ or overapplied, and by what amount?

Manufacturing overhead was by $ for February.

e$.$ Was manufacturing overhead for the first two months of the year under$-$ or overapplied, and by what amount?

Manufacturing overhead was by $ for the first two months.