1. What kind of firm would use a job order cost system? 2. a What is (1) over applied facory overhead and (2) underapplied factory overhead? b. If the factory overhead account has a credit balance, was factory overhead underapplied or overapplied? c. If the factory overhead has a credit balance at the end of the first month of the fiscal year, where will the amount of this balance be reported on the interim balance sheet?