Cullumber Assemblers uses normal job-order costing to assign costs to products. The company assembles and packages 25 different products according to customer specifications. Products are worked on in batches of 20 to 40 units. Each batch is given a job number. On October 1, the company had the following balances: Raw materials $10,090 Work in process 67,850 Finished goods 31,560 Work in process consisted of the following jobs: Job 22 Job 24 Job 25 Direct materials $6,390 $5,350 $4,940 Direct labour 10,820 9,490 9,790 Applied overhead 7,574 6,643 6,853 Total $24,784 21,483 $21,583 Number of units 20 40 30 Finished goods consisted of Job 23, with the following costs: Job 23 Direct materials $8,450 Direct labour 13,600 Applied overhead 9,520 Total $31,570 Number of units 50 Shown below are the direct cost data related to jobs started in October: Job 26 Job 27 Job 28 Total Direct materials $5,340 $5,770 $4,330 $15,440 Direct labour $11,540 $9,620 $6,090 $27,250 Number of units 20 30 20 Other information: 1. Direct materials and direct labour added to beginning work in process in October were as follows: Job 22 Job 24 Job 25 Total Direct materials $1,180 $630 $1,550 $3,360 Direct labour 3,090 4,640 5,670 13,400 2. Overhead is applied at a predetermined rate based on the direct labour cost. 3. Actual expenses for October were as follows: Supervisory salaries $6,180 Supplies (factory) $2,160 Factory rent 5,150 Selling expenses 8,760 Depreciation (machines) 5,150 Property tax and insurance 2.320 Indirect labour 4,120 CPP, El, and other benefits 4,330 * 80% of employer contributions and benefits relate to factory personnel. 4. Purchases of direct materials (raw materials) during October amounted to $29,360. Indirect materials (supplies) are handled in a separate account. 5. Only Jobs 27 and 28 are still in process at closing on October 31. Finished goods consisted only of Job No. 25 at month end. 6. Cullumber writes off any under-and over-applied overhead to Cost of Goods Sold in the month in which it is incurred. Determine the under-or over-applied overhead for October. $ Prepare the journal entry to dispose of this amount. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit