ICP 3 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 $ 11,700 Work-in-process $ 68,589 Finished goods $ 35,280 Included in the work-in-process account are the following jobs: A1 B2 Direct materials $ 6,300 $ 4,785 Direct labour 12,750 10,815 Overhead applied - 7.650 6.489 Total $26,700 $22,089 $ 4,200 9,750 5.850 $19,800 Included in the finished goods account are the following costs: D4 Direct materials $10,800 Direct labour 15,300 Overhead applied 9.180 Total $35,280 The data for jobs started during the month of April are as follows: E5 F6 G7 Direct materials $ 6,270 $5,400 $1,800 Direct labour 13,800 12,510 4,365 The following were added to existing jobs during April: A1 B2 Direct materials $1,425 $ 615 Direct labour 3,000 5,250 C3 $1,800 6.750 Actual overhead expenses for April were as follows: Supervisory salaries $ 6,000 Factory rent 3,000 Machine depreciation 4,500 Indirect labour 7,500 Factory supplies 1,650 Intermediate Management Accounting Lesson 2-In-Class Problems Selling expenses Factory employee benefits 12,750 3,840 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 overapplied 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 underapplied overhead for April