YANKEES, INC., a construction company, uses a job-order cost system. Its transactions for the month of September were as follows: 9/2 Purchased materials for cash at a cost of $50. 9/5 Materials with a cost of $30 were issued to jobs as follows: #2 $15 #3 $15 9/20 Overhead incurred during the month totaled $25. 9/25 Payroll costs for September were $35. 9/27 Direct labor of $30 was charged to jobs as follows: #2 $20 #3 $10 9/28 Overhead was applied using an overhead rate of $1 of overhead for every $3 of the cost of direct materials used. 9/29 Job #2 was completed 9/30 Job #2 was sold. Additional data: The August 31 inventory balances were as follows: Materials - $12 Work in process - $25 (materials $10; labor $10; overhead $5) Finished Goods $21 (materials $8; labor $9; overhead $4). The August 31 Subsidiary (Job) records were as follows: Job #1 $21 (materials $8: labor $9; overhead $4); Job #2 $25 (materials $10; labor $10; overhead $5).

a. Overhead applied (allocated) to work in process during September was?

a. Overhead applied (allocated) to work in process during September was

b. Under- or over-applied overhead (indicate which) at September 30 was

c. Total Manufacturing Cost for September was

d. Cost of Goods Manufactured for September was

e. Cost of Goods Sold for September was

f. Raw Material inventory at September 30 was

g. Work in process inventory at September 30 was

h. Finished goods inventory at September was

i. The overhead rate used in August was $1 of overhead per $____ of _______.