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Brock Incorporated uses a job-order costing system and a predetermined overhead rate based on machine hours. At the beginning of the year, the company estimated manufacturing overhead for the year would be $240,000 and machine hours would be 8,000. The following information pertains to December of the current year: Job 10 Job 11 Job 12 Total Work-in-process, Dec. 1 $16,000 $26,000 $38,000 $80,000 December production activity: Materials requisitioned $4,000 $4,800 $7,200 $16,000 Direct labor cost $2,400 $3,600 $4,000 $10,000 Machine hours 400 700 900 2,000 Labor hours 120 180 200 500 Manufacturing overhead during December was $65,000. Brock completed Job No. 10 and Job No. 12 during December. Job No. 12 was sold in December. Required: A. Calculate the cost of Job No. 10 and Job No. 12 for December 31. B. What is Cost of Goods Manufactured for December? C. For December, was Manufacturing Overhead over- or underapplied, and by how much