Avengers United assigns costs to its products using a job order costing system. The company assembles and packages 30 different products based on individual customer orders. Each order has a distinct job number. On April 1, the company had the following amounts in inventory: Direct materials $11,700, Work-in- process $ 68,589, Finished goods $ 35,280 Included in the work-in-process account are the following jobs: A1 Direct materials $6,300 $4,785 $4,200 Direct labour 12,750 10,815 9,750 Overhead applied 7,650 6,489 5,850 Total $26,700 $22,089 $19,800 B2 The data for jobs started during the month of April are as follows: E5 F6 G7 Direct materials $ 6,270 $5,400 $1,800 Direct labour 13,800 12,5104 ,365 The following were added to existing jobs during April: A1 B2 c3 Direct materials $ 1,425 $ 615 $ 1,800 Direct labour 3,000 5,250 6,750 Actual overhead expenses for April were as follows: I Supervisory salaries $ 6,000 o Factory rent 3,000 I Machine depreciation 4,500 O Indirect labour 7,500 o Factory supplies 1,650 Selling expenses 12,750 o Factory employee benefits 3,840 Additional information: 0 Overhead is applied based on direct labour cost. Direct materials purchased during April totalled $12,750. 1 Only Jobs F6 and G7 are in work-in- process at the end of April, and only Job C3 is in finished goods. o Under- or over-applied overhead is written off to cost of goods sold at month end. Required: a) What is the total cost of Job B2? b) What are the April 30 balances for direct materials, work-in-process and finished goods inventory? c) What is the cost of goods manufactured in April? d) What is the over- or under-applied overhead for April