Flounder Co. produces magnetized clips that its customers use to hang items on their refrigerator doors. In its effort to manufacture these clips, Flounder incurred the following costs this year (amounts are in thousands). (a) Complete the table below by classifying each cost as either a product cost or a period cost; for product costs, further classify as a direct cost or an indirect cost. (Select NA if not applicable.) Complete the table below by classifying each cost as either a product cost or a period cost; for product costs, further classify as a direct cost or an indirect cost. (Select NA if not applicable.) Module Four Problem Set Question 1 of 13 14 Advertising 42 Research and development Module Four Problem Set Question 1 of 13 141 Wages for factory workers 437 Utility costs in plant 84 Plant supervisor salaries 203 Depreciation of plant assets 71 Salaries and commissions to salespeople 222 Calculate total direct costs and total indirect (MOH) costs. (Enter amounts in thousands.) Total direct cost $ Total indirect (MOH) cost Assume Flounder used a budgeted MOH rate to apply MOH costs, and the total cost applied this year is $329,000. How much did the company under-or overapply for its MOH costs? MOH costs was by $