Blossom Assemblers uses normal job-order costing to assign costs to products. The company assembles and packages 25 different products according to customer specifications. Products are worked on in batches of 20 to 40 units. Each batch is given a job number. On October 1, the company had the following balances: Raw materials $10,980 Work in process 73,754 Finished goods 34,320 Work in process consisted of the following jobs: Job 22 Job 24 Job 25 Direct materials $6,940 $5,810 $5,380 Direct labour 11,760 10,320 10,640 Applied overhead 8,232 7,224 7,448 Total $26,932 23,354 $23,468 Number of units 20 40 30 Finished goods consisted of Job 23, with the following costs: Job 23 Direct materials $9,180 Direct labour 14,780 Applied overhead 10,350 Total $34,310 Number of units 50 Shown below are the direct cost data related to jobs started in October: Job 26 Job 27 Job 28 Total Direct materials $5,800 $6,270 $4,700 $16,770 Direct labour $12,540 $10,460 $6,620 $29,620 Number of units 20 30 20 Other information: 1. Direct materials and direct labour added to beginning work in process in October were as follows: Job 22 Job 24 Job 25 Total Direct materials $1,290 $680 $1,680 $3,650 Direct labour 3,360 5,040 6,160 14,560 2. Overhead is applied at a predetermined rate based on the direct labour cost. Actual expenses for October were as follows: 3. 3. Supervisory salaries $6,720 Supplies (factory) $2,350 Factory rent 5,600 9,520 Selling expenses Property tax and insurance Depreciation (machines) 5,600 2,520 Indirect labour 4,480 CPP, EI, and other benefits* 4,700 * 80% of employer contributions and benefits relate to factory personnel. 4. Purchases of direct materials (raw materials) during October amounted to $31,920. Indirect materials (supplies) are handled in a separate account. . 5. Only Jobs 27 and 28 are still in process at closing on October 31. Finished goods consisted only of Job No. 25 at month end. Blossom writes off any under and over-applied overhead to Cost of Goods Sold in the month in which it is incurred. 6. 6. Determine the under-or over-applied overhead for October. $ Prepare the journal entry to dispose of this amount. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit