The Green company produces chairs according to customer specifications. Its normal order cost system consists of 2 categories of direct costs (materials and labor) and one category of indirect manufacturing costs (single cost pool). Manufactory overhead are applied using a rate based on machine hours. The following was budgeted for 2020. Direct labor 1,350,000 Manufactory Overhead 990,000 Machine hours 24,750

At the end of 2020, two orders were identified with the following accumulated costs:

Order 1	Order 2
Direct materials 2,300	Direct materials 4,200
Direct labor 1,875	Direct labor 3,900
Machine hours used 50	Machine hours used 75

The total current costs that the green company accumulated for 2020 was Manufactury overhead 1,025,000 Direct labor 1,400,000 The total hours of machine hours used during 2020 were 26,000 a. Determine the CIM application rate b. Make the entry on the day of December 31 that summarizes the total application of Manufactury Overhead for 2020 using the following acounts: Inventory of work in Process in process manufacturing overhead costs

c. Determine the over or under-application of Manufactory Overhead for 2020. Clearly indicate if the figure is over or under applied. Use a T account to demonstrate.

d. Calculate the total cost of the Order 1.