Jasper Company applies overhead on the basis of direct labor cost. Based on the following information, what is the over- or under-applied overhead for the current period?

Actual direct labor cost incurred for the period	$5301
Predetermined overhead rate	$3
Actual manufacturing overhead cost for the period	$18987
Estimated manufacturing overhead cost	$15749

Select one:

a. $3084 overapplied

b. $3238 overapplied

c. $3084 underapplied

d. $3238 unde

Calculate cost of goods sold for the month of October based on the following information:

Finished Goods Inventory, October 1	$150
Finished Goods Inventory, October 31	$222
Total Cost of Work in Process	$129
Cost of Goods Manufactured	$827
Raw Materials Inventory, October 1	$591

Select one:

a. $899

b. $1199

c. $755

d. $848