Blocher Company uses a job costing system. During the month of September, Blocher spent most of its time on job B10, which was started late in August. Following is cost information for job B10, other September costs, and relevant annual estimates. $10,000 500 5,000 Materials issued: 15% for indirect use on job B10 and 85% for direct use through September Labor: Indirect labor for September Direct labor for job B10 (pay rate of $20 per hour) Other September Costs: Utilities (40% Factory and 60% Administrative) Depreciation (65% Factory and 35% Administrative) Overhead Cost Driver: Direct Labor Hours (DLH) Estimated Annual Overhead Estimated Annual DLH Markup-as a percent of cost 1,000 700 20,000 5,000 20 % Required: (1) What is the overhead to be applied for September to job B10? (2) What are total manufacturing costs for September for job B10? (3) Calculate the under or over applied overhead for September