Job # 302 Completed $ $ 303 Direct Material 58,400 $ 69,000 $ 67,600 $ 84,200 $ Direct Labor 42,300 32,800 50,400 52,700 $ Sold 304 305 $ Actual Overhead Depreciation $ Indirect Labor $ Rentals paid in cash $ Prepaid insurance $ 6,400 40,100 37,300 7,100 Apply Overhead to jobs at the predetermined rate of 39% of direct labor costs - assume VARIABLE costing. What is the Under- or Over- Applied Overhead at the end of the month? Enter Underapplied as a negative number. Your