ICP 2- Avengers United Avengers United assigns costs to its products using a job order costing system. The company assembles and packages 30 different products based on individual customer orders. Each order has a distinct job number On April 1, the company had the following amounts in inventory Direct materials Work-in-process Finished goods $ 11,700 S 68,589 $35,280 Included in the work-in-process account are the following jobs A1 B2 C3 Direct materials Direct labour Overhead applied Total $ 6,300 4,785 4,200 10,815 6.489 26,700 22,089 S 19,800 9,750 5850 12,750 650 Included in the finished goods account are the following costs D4 S 10,800 15,300 9180 S 35,280 Direct materials Direct labour Overhead applied Total The data for jobs started during the month of April are as follows F6 $ 6,270 S5,400 1,800 12,510 E5 G7 Direct materials Direct labour 4,365 13,800 The following were added to existing jobs during April A1 B2 C3 Direct materials Direct labour $ 1,425 S615 3,000 1,800 6,750 5,250 Actual overhead expenses for April were as follows Supervisory salaries Factory rent Machine depreciation Indirect labour S 6,000 3,000 4,500 7,500 1,650 12,750 3,840 Factory supplies Selling expenses Factory employee benefits Additional information: Overhead is applied based on direct labour cost. . Direct materials purchased during April totalled $12,750. Only Jobs F6 and G7 are in work-in-process at the end of April, and only Job C3 is in finished goods. Under- or over-applied overhead is written off to cost of goods sold at month end. Required a) What is the total cost of Job B2? b) What are the April 30 balances for direct materials, work-in-process and finished goods inventory? c) What is the cost of goods manufactured in April? d) What is the over- or under-applied overhead for April