5 points Jones Corporation uses a job order costing system. Five jobs were worked on during the current included the following: factory utilities, S14,000; factory insurance, 58,500, factory rent, year. The predetermined overhead rate is 20% or direct labor costs. Actual overhead costs materials and time ticket information applies to direct costs) $22,000, and factory maintenance, S10.600. The following cost information is available (all Job Materials Requisitions Time Tickets 101 $66,000 102 $63,000 $32,000 103 $74,000 $39,000 104 $50,000 $32,000 $36.000 $53,000 $68,000 Part 1---Complete the job cost sheets for each job. Job No. 101 Job No. 103 Job No. 102 Materials Materials Materials Labor Labor Labor Overhead Overhead Overhead Total Cost Total Cost Total Cost Finished Status Status In Process Status Sold 105 Job No. 104 Materials Labor Overhead Total Cost Status Job No. 105 Materials Labor Overhead Total Cost Status Sold Finished Part 2 Identify the amounts of each of the following accounts at the end of the period a. Work in Process b. Finished Goods c. Cost of Goods Sold d. Is factory overhead over or under applied, if so, by how much