C. Calculations Esjay Ltd uses job order costing system. The September cost data were as follows: Raw materials purchased on credit 354,000 Direct labour costs 366,600 Raw materials issued to production 329,400 Actual factory overhead costs (incl depn of $27,240) 275,000 Cost of goods manufactured 944,600 Sales (all credit) 1,040,200 Machine hours for September were 55,700 hours, and the business applies factory overhead to production at a rate of $5.60 per machine hour. The beginning raw materials inventory was $40,000. The beginning work in process inventory was $66,800. The beginning and ending finished goods inventories were $99,000 and $128,000 respectively. Ignore GST

A. Prepare general journal entries to record the September transaction B. Was overhead over-applied or under-applied for the month of September?