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

Materials Inventory

Debit Credit

BB $(8/1)168,800$

$685,800613,800$

Work$-$in$-$Process Inventory

Debit Credit

BB $(8/1)310,800$

Labor $968,200$

Finished Goods Inventory

Debit Credit

BB $(8/1)592,800$

$975,200781,300$

Cost of Goods Sold

Debit Credit

Manufacturing Overhead Control

Debit Credit

$854,080$

Applied Manufacturing Overhead

Debit Credit

$844,600$

Additional information for August follows:

The labor wage rate was $$47$ per hour.

During the month, sales revenue was $$1,768,000,$ and selling and administrative costs were $$328,400.$

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.