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 $19,800 and direct labor of $1,200 (60 hours at $20 per hour), During June, the company began work on jobs #919, #920, and #921. Direct material used for june totaled $51,960. June's direct labor cost totaled $15,120 job #920 had not been completed at the end of June, and its direct material and direct labor charges were $6.840 and $1.920, respectively. All other jobs were completed in June a. What was the total cost of job #920 as of the end of june? s b. What was the cost of goods manufactured for June? 5 c if actual overhead for June was $12,130, was the overhead underapplied or overapplied for the month? By how much? Note: Do not use a negative sign with your answer