A) Materials and supplies were requisitioned from the stores clerk as follows: Job 405, material X, $8,700. Job 406, material X. $4,700; material Y, S7,700. Job 407, material X, $8,700; material Y. $4.900. For general factory use: materials A, B, and C. $4,000. B) Time tickets for the month were chargeable as follows: Job 405 Job 406 Job 407 Indirect labor $ 12,700 $ 15,700 $ 9,700 $ 5,400 3,000 hours 3,600 hours 1,900 hours C) Other Information: Factory paychecks for $38,400 were issued during the month. Various factory overhead charges of $29,600 were incurred on account. Depreciation of factory equipment for the month was $15,600. Factory overhead was applied to jobs at the rate of $5.20 per direct labor hour. Job orders completed during the month: Job 405 and Job 406. Selling and administrative costs were $3,800. Factory overhead is closed out only at the end of the year. The balance in the factory overhead account would represent the fact that overhead was: Multiple Choice $32,000 underapplied. $43.400 overapplied. $10.400 underapplied. $13,100 overapplied