1- Minstrel Manufacturing uses a job order costing system. During one month, Minstrel purchased $200,000 of raw materials on credit; issued materials to production of $197,000 of which $28,000 were indirect. Minstrel incurred a factory payroll of $152,000, of which $38,000 was indirect labor. Minstrel uses a predetermined overhead application rate of 150% of direct labor cost. If Minstrel incurred total overhead costs of $175,000 during the month, compute the amount of under- or over applied overhead

2- Morris Company applies overhead based on direct labor costs. For the current year, Morris Company estimated total overhead costs to be $436,000, and direct labor costs to be $2,180,000. Actual overhead costs for the year totaled $407,000, and actual direct labor costs totaled $1,890,000. At year-end, what is the Factory Overhead?

3- Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $2,700 of direct materials and used $4,200 of direct labor. The job was not finished by the end of September, but needed an additional $3,200 of direct materials and additional direct labor of $6,700 to finish the job in October. The company applies overhead at the end of each month at a rate of 100% of the direct labor cost incurred. What is the total cost of the job when it is completed in October?