Refer to the data in S17-6.

Requirements
1. What is the actual manufacturing overhead of Seattle Enterprises?
2. What is the allocated manufacturing overhead?
3. Is manufacturing overhead underallocated or overallocated? By howmuch?

Finished goods inventory Materials inventory Work in process inventory 123,000 109,000 47,000 28,000 31,400 123,000 62,000 53,900 Manufacturing overhead Wages payable 74,000 3,400 53,900 12,000 36,500