Carla Vista Manufacturing Company employs a job order cost system and keeps perpetual inventory records. The following transactions occurred in the first month of operations: 1. Direct materials requisitioned during the month: Job 101 $23,600 Job 102 18,880 Job 103 28,320 $70,800 2. Direct labor incurred and charged to jobs during the month was: Job 101 $37,760 Job 102 33,040 Job 103 23,600 $94,400 3. Manufacturing overhead was applied to jobs using a predetermined overhead rate based on 75% of direct labor costs. 4. Actual manufacturing overhead costs incurred during the month amounted to $77,880. 5. Job 101 consisting of 1,000 units and Job 103 consisting of 200 units were completed during the month. (b4) By what amount was manufacturing overhead was under- or overapplied during the month? overhead $ eTextbook and Media