Partially completed T$-$accounts and additional information for Dumfries Designs for the month of August follow:

Materials Inventory

Debit Credit

BB $(8/1)168,400$

$685,400613,400$

Work$-$in$-$Process Inventory

Debit Credit

BB $(8/1)310,400$

Labor $927,000$

Finished Goods Inventory

Debit Credit

BB $(8/1)592,400$

$973,600780,900$

Cost of Goods Sold

Debit Credit

Manufacturing Overhead Control

Debit Credit

$812,840$

Applied Manufacturing Overhead

Debit Credit

$803,400$

Additional information for August follows:

The labor wage rate was $$45$ per hour.

During the month, sales revenue was $$1,764,000,$ and selling and administrative costs were $$328,000.$

This company has no indirect materials or supplies.

The company applies manufacturing overhead on the basis of direct labor$-$hours.

Required:

What was the cost of direct materials issued to production during August?

What was the over$-$ or underapplied manufacturing overhead for August?

What was the manufacturing overhead application rate in August?

What was the cost of products completed during August?

What was the balance of the Work$-$in$-$Process Inventory account at the end of August?

What was the operating profit for August? Any over$-$ or underapplied overhead is written off to Cost of Goods Sold.

Please read the bottom portion thank you:

My answers to these questions

Required:

What was the cost of direct materials issued to production during August? $778,400($incorrect$)$

What was the over or underapplied manufacturing overhead for August? underapplied $($correct$)$ by $9,100($incorrect$)$

What was the manufacturing overhead application rate in August? $22($incorrect$)$

What was the cost of products completed during August? $960,000($ incorrect$)$

What was the balance of the Work in Process Inventory account at the end of August? $987,000($incorrect$)$

What was the operating profit for August? Any over or underapplied overhead is written off to Cost of Goods Sold. $618,000($ incorrect$)$