ABC Company uses a Materials inventory account to record both direct and indirect materiah. Anc charges direct materials to WIPwhile indirect materials are charged to the Factory Overhead account. During the month of April, the company has the following cost information Total materials (direct and indirect) purchased 5 91,600 Indirect materials issued to production 39,200 Total materials issued to production 104,000 Beginning materials inventory 51.600 The debit to Work in process inventory account for materiais 564 800 52,200 1104,000 151,600 591,600 Sutherland Company listed the following data for 2019: Budgeted factory overhead $2,223,000 Budgeted direct labor hours 90,000 Budgeted machine hours 51,800 Actual factory overhead 2,201,800 Actual direct labor hours 84,500 Actual machine hours 45,400 If overhead is applied based on direct labor hours, the overappliedrunder applied overhead is tround calculations to 2 significant eligieht 589,903 overapplied 5345,861 overapplied $345,861 underapplied. 5114650 underapplied. 589.903 underapplied