Mat Company's actual manufacturing overhead cost for the month ended March 31 was $78,000. The company's predetermined overhead rate was 50% of direct labor cost. Other information pertaining to Mat Company's inventories and production for the month of March is as follows:
Required:
a. Determine the amount of direct materials used during March.
b. Determine the underapplied or overapplied overhead for the month.
c. Determine the Cost of Goods Manufactured for the month.