(Assigning costs to jobs; cost flows) TORI’S, an interior decorating firm, uses a job order costing system and applies overhead to jobs using a predetei- mined rate of 60 percent of direct labor cost. On June 1, 2006, Job #918 was the only job in process. Its costs included direct material of $8,250, direct la¬ bor of $1,200, and applied overhead of $720. During June, the company be¬ gan work on Jobs #919, #920, and #921. Direct material used for June totaled $17,350. June’s direct labor cost totaled $6,300. Job #920 had not been completed at the end of June, and its direct material and direct laboi charges were $3,350 and $650, respectively. All other jobs were completed in June.

a. What was the total cost of Job #920 as of the end of June 2006?

b. What was the cost of goods manufactured for June 2006?

C. If actual overhead for June was $4,350, was the overhead underapplied or overapplied for the month? By how much?

LO1.