(S. Sridhar, adapted) Keezel Company uses normal costing in its job-costing system. Partially completed T-accounts and additional information for Keezel for 2017 are as follows:

Additional information follows:
a. Direct manufacturing labor wage rate was $15 per hour.
b. Manufacturing overhead was allocated at $20 per direct manufacturing labor-hour.
c. During the year, sales revenues were $1,550,000, and marketing and distribution costs were $810,000.
Required
1. What was the amount of direct materials issued to production during 2017?
2. What was the amount of manufacturing overhead allocated to jobs during 2017?
3. What was the total cost of jobs completed during 2017?
4. What was the balance of work-in-process inventory on December 31, 2017?
5. What was the cost of goods sold before proration of under- or overallocated overhead?
6. What was the under- or overallocated manufacturing overhead in 2017?
7. Dispose of the under- or overallocated manufacturing overhead using the following:
a. Write-off to Cost of Goods Sold
b. Proration based on ending balances (before proration) in Work-in-Process Control, Finished
Goods Control, and Cost of Goods Sold
8. Using each of the approaches in requirement 7, calculate Keezel's operating income for 2017.
9. Which approach in requirement 7 do you recommend Keezel use? Explain your answer briefly.

Direct Materials Control Work-in-Process Control Finished Goods Control 1-1-2017 105,000 700,000 705,000 1-1-2017 42,000 148,000 1-1-2017 82,000 135,000 Dir. manuf. labor 285,000 Manufacturing Overhead Control Manufacturing Overhead Allocated Cost of Goods Sold 25,000