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The following information relating to the jobs accepted from three valued customers are summarized below: Accounts Charisse Dennise Felice In process, Nov. 1: Materials P50,000 P30,000 Labor 80,000 60,000 Overhead 120,000 90,000 Costs added in November: Materials 80,000 50,000 75,000 Labor 100,000 80,000 110,000 OverheadActual overhead incurred in November amounted to P420,000. The jobs ordered by Charisse and Denisse were completed in November. Overhead is applied using a predetermined overhead rate based on direct labor costs. 11. Determine the amount debited to Finished Goods at November 30: 12. The over or under applied overhead at November 30 is (indicate whether over or under applied)