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Marigold Company produces high-quality microscopes for education and health care uses. The company uses a job order costing system. Because the microscopes' optics require significant manual labor to ensure adherence to strict manufacturing specifications, the company applies overhead on the basis of direct labor hours. At the beginning of 2021, the company estimated its manufacturing overhead would be $1.960,000 and that employees would work a total of 98,000 direct labor hours. During March, the company worked on the following five jobs. Job 134 158 212 287 301 Direct Materials Direct Labor Beginning added during added during Balance March March $118.400 $3,000 $8,600 121,500 2,600 12,180 22.000 86,300 36,100 34,200 72,000 31.900 19,160 21,800 $296,100 $183,060 $110,580 Direct Labor Hours added during March 160 210 3,410 2,610 1.470 7.860 Total Jobs 134 and 158 were started in January, Jobs 212 and 287 were started in February, and Job 301 was started in March. During March, workers completed Jobs 134, 158, and 212. Jobs 134 and 212 were delivered to customers during March (a) Your answer is correct. Marigold Company incurred $159,300 manufacturing overhead in the month of March. Given that expenditure for overhead, was manufacturing overhead under-or overapplied in March? By how much? (Enter negative amount using either a negative sign preceding the number e.3.-45 or parenthesese.. (451) Over/Underapplied OH $ -2100 Assume that Marigold Company closes under or overapplied overhead to the Cost of Goods Sold account. Calculate the cost of Goods Sold amount after that adjustment. Adjusted Cost of Goods Sold $ 347900 e Textbook and Media Solution Attempts: 3 of 3 used (c) X Your answer is incorrect. Assume that Marigold Company prorates under or overapplied overhead to the appropriate accounts. Calculate the allocated amounts and adjust the account balances as needed. (Round percentage of total and final answers to 2 decimal places, es 5.235.75.) Adjusted Balance Allocation 4080 $ 1079.39 Work In Process Finished Goods $ 210 $ 56.11 $ 3570 $ 953.82 Cost of Goods Sold $ 6860 $ 2089.32