Use the following information to compute the following items: Beginning raw materials Ending raw materials Direct labor Raw material purchases Depreciation on factory equipment Factory repairs and maintenance Beginning finished goods inventory Ending finished goods inventory Beginning goods in process inventory Ending goods in process inventory OH application rate $5,600 4.200 17,250 7,400 6,750 3,300 10,800 8.900 5,350 6,300 60% of DL (A) Calculate the Cost of Goods Manufactured during the period. (B) Calculate the Cost of Goods Sold during the period. (C) Calculate the amount by which overhead is under- or over-applied.