Tidy Furniture Company uses a job-order cost system. The following debits (credits) appeared in the Work-in-Process account for February 2016:        Description Debits Credits    June 1 Balance $20,000    Entire month Direct Materials 80,000    Entire month Direct Labor 60,000    Entire month Manufacturing overhead 45,000    Entire month $120,000    Tidy applies overhead to production at a predetermined rate of 75%, based on direct labor cost. Job 1000, the only job still in process at the end of June, has been charged with direct labor of $30,000. Tidy's Manufacturing Overhead account showed a credit balance of $10,000 at the end of February 2016.    Required:    (a) Calculate the amount of direct materials charged to Job 1000.  (b) Compute the actual overhead for February 2016.  (c) Assume that Tidy closes its Manufacturing Overhead account each month. Tidy does not prorate the manufacturing overhead variance. Prepare the entry to close the overhead account at the end of February, 2016.