P 1. b. $66,500; i. $57,800

P 2. Manufacturing overhead applied, September 15: $75,480

P 3. 3. $89,647

P 4. 1. Audit revenue, Schmitt Bakeries: $37,163

P 5. No check figure

P 6. 1. Manufacturing overhead applied, January 15: $108,000

P 7. 2. $185,073

P 8. Contract revenue, Job Order P-12: $28,990