Cost accumulation; assigning costs to jobs Entrada, an interior decorating firm, uses a job order costing system and applies overhead to jobs using a predetermined rate of $17 per direct labor hour. On June 1, Job #918 was the only job in process. Its costs included direct material of $14,850 and direct labor of $900 ( 45 hours at $20 per hour). During June, the company began work on Jobs #919, #920, and #921. Direct material used for June totaled $38,970. June's direct labor cost totaled $11,340. Job #920 had not been completed at the end of June, and its direct material and direct labor charges were $5,130 and $1,440, respectively. All other jobs were completed in June. a. What was the total cost of Job #920 as of the end of June? $ b. What was the cost of goods manufactured for June? $ c. If actual overhead for June was $9,097, was the overhead underapplied or overapplied for the month? By how much? Note: Do not use a negative sign with your answer. $