Partially completed T-accounts and additional information for Pine Ridge Corporation for the month of February follow.

Additional information for February follows:
€¢ Labor wage rate was $25 per hour.
€¢ During the month, sales revenue was $600,000, and selling and administrative costs were $105,000.
€¢ This company has no indirect materials or supplies.
€¢ The company applies manufacturing overhead on the basis of direct labor costs.

Required
a. What was the cost of direct materials issued to production during February?
b. What was the over- or under-applied manufacturing overhead for February?
c. What was the manufacturing overhead application rate in February?
d. What was the cost of products completed during February?
e. What was the balance of the Work-in-Process Inventory account at the end of February?
f. What was the operating profit for February? Any over- or under-applied overhead is written off to Cost of GoodsSold

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Materiala Inventory Work-In-Process Inventory BB (21) 56,000 BB (2/1) 100,000 Labor 187,500 227,000190,000 Finiahed Goods Inventory Cost of Gooda Sold BB (2/1) 200,000 345,000 251,000 Manufacturing Overhead Control Applied Manufacturing Overhead 155,000 150,000