Manufacturing overhead during production was $250,000. What was the work in process inventory on hand at the end of the year?

1.)Trim Force Corp. had the following information in their accounting records:
Work in process inventory, beginning balance$50,000
Cost of direct materials used$350,000
Direct labor cost applied to production$200,000
Cost of finished goods manufactured$750,000

Manufacturing overhead during production was $250,000. What was the work in process inventory on hand at the end of the year?
2.)Walsh Corp. uses direct labor hours to determine their applied manufacturing overhead. They use a rate of $30 per direct labor hour. During the production period, company employees worked 10,000 direct labor hours, and had actual overhead costs of $305,000.
a.)Record the year-end journal entry to close out the Manufacturing Overhead account to the Cost of Goods Sold account.
b.)Was manufacturing overhead underapplied or was it overapplied?

3.)Sorin Corp. uses process costing for its two production departments: Cutting and Painting. The companys manufacturing information for the month of August is provided below:
CuttingPainting
Beginning work in process$1,000$1,200
Costs transferred in ??
Costs incurred in Aug$3,500$5,000
Ending work in process$2,000$2,500

a.)Record the transfer costs from the cutting department to the painting department in Aug.
b.)Record the transfer costs from the painting department to the finished goods inventory account in Aug.