'he following information applles to the O'Donnell Company for March production. There are only two jobs ( X and Y ) in roduction in March. Purchased direct materials and indirect materials with the following summary of receiving reports: p. Issued direct materials and indirect materials with this summary of requisitions: Factory labor incurred is summarized by these time tickets: 1. Factory utilities, factory depreciation, and factory insurance incurred is summarized as follows: e. Factory overhead costs were applied to jobs at the predetermined rate of $55.00 per machine hour. Job X incurred 1,1 machine hours; Job Y used 800 machine hours. f. Job X was completed; Job Y was still in process at the end of March. The company closed the overapplied or underapplied overhead to the Cost of Goods Sold account at the end of March. Required: Required: 1. Calculate the total manufacturing cost for Job X and Job Y for March, 2. Calculate the amount of overapplied or underapplied overhead and state whether the Cost of Goods Sold account will be increased or decreased by the adjustment