Job order cost sheets show the following costs assigned to each job:

Job X7 Job X8 Job X9

Direct materials $ 3 200 $ 7 500 $1 520

Direct labor $ 3 400 $ 3 600 $3 750

The company assigns overhead at $1.40 for each direct labor dollar spent. Jobs X7 and X9 were completed, and Job X8 remains in production. The actual overhead cost for the year was $295 000. The direct labor cost for the year was $220 000.

a) What is the total cost for each of the jobs?

b)What is the balance in work in process?

c)What is the balance in the finished goods inventory?

d)Calculate the amount of over or underapplied overhead.