the philips companys actual manufacturing overhead cost for the month ended march $31$ was $$115,000.$ the companys predetermined overhead rate was $80\%$ of direct labor cost. any over$/$ under applied overhead is adjusted entirely to COGS. other information pertaining to philips companys onesies and production for the month of march is as follows beginning inventories march $1$ direct materials $$7,000$work in process $51,000$finished goods $108,000$purchases of direct materials during march $138,000$direct labor cost $150,000$ending inventories march $31$ direct materials $28,000$wrk in process $37,000$finished goods $98,000$A$.$ how much overhead was applied in march? determine the under applied or over applied overhead for the month B$.$ prepare a schedule of COGS manufactured for the month. C$.$ calculate adjusted COGS for the month