Compute overhead applied to production. Is the account over/under applied? Show work.

EX 2-12 Entry for jobs completed; cost of unfinished jobs OBJ. 2 The following account appears in the ledger prior to recognizing the jobs completed in August: SHOW ME HOW Balance, August 1 Direct materials Direct labor Factory overhead Work in Process 60,000 325,000 462,000 210,000 lobs finished during August are Job 210 7800 Job 224 160,000 240,000 Job 230 Job 216 364,000