Determine the underapplied or overapplied manufacturing for January.

Sheds, Inc. designs and builds sheds and outbuildings for individual customers. The company uses a iob costsystem and treats each customers order as a separate ob. At the beginning of Janua At the be innin of Janua Job 21 Job 25 the company had the following raw material inventory: the com an had the followin work-in- rocess inventories: $1 ,ooo $3,000 $500 During January, the following activities took place: 1. Started jobs 26 and 27. 2. Purchased raw materials in January: $13,000 Requisitioned(or used the followin raw materials to thespecific obs: Job 21 Job 25 Job 26 Job 27 3. Incurred Januarymanufacturing payroll: Direct Labor Job 21 Job 25 Job 26 Job 27 Indirect labor $4,000 $1 ,ooo $2,000 $3,000 $700 $2,000 $900 $1 ,600 $400 4. Incurred additional manufacturing overhead costs for Janua Production equipment rent Manufacturing su lies urchased and used Factory utilities $700 $500 $300