1. B Corporation uses a job-order costing system and has provided the following partially completed summary T-accounts for the just completed period: Work In Process Bal. Direct materials 23,000 Credits 87,000 148,000 465,000 e Direct labor Overhead applied Bal. 212,000 Manufacturing Overhead Debits 246,000 Credits Required: Was manufacturing overhead underapplied or overapplied? By how much