4. The following information is for Stier Company for the month of November a. Factory overhead costs are applied to jobs at the predetermined rate of $80 per labor-hour. Job X-14 incurred 2,300 labor-hours: Job SM-4 used 1,850 labor-hours b.Factory utilities, factory depreciation, and factory insurance incurred is summarized by these factory vouchers, invoices, and cost memos: Utilities $ 44,500 Depreciation 53,500 38,600 Insurance C. The Company purchased the following direct materials and indirect materials: Material A Material B Indirect materials $6,000 7,000 4.250 s17,250 Total d. Direct materials and indirect materials used are as follows: Job X-14 $5,450 1.650 $7100 Job SM-4 $33,000 25.500 $58.500 Total $38,450 27.150 $65.600 66,500 $132.100 Material A Material B Subtotal Indirect materials Total e. Factory labor incurred for the two jobs and indirect labor is as follows: $32,200 25,900 122,000 $180.100 Job X-14 Job SM-4 Indirect labor Total Asd Ou A. Calculate the amount of Overhead applied to Job X-14 and Job SM-4 B. Calculate the amount of overapplied or underapplied overhead and state whether the cost of goods sold account will be increased or decreased by the adjustment. C. Calculate the total manufacturing cost for Job X-14 and Job SM-4 for November