Kuvomi Corporation worked on four jobs during October: Job F346, Job F347, Job F348, and Job F349. At the end of October, the job cost sheets for these jobs contained the following data: Job F346 Job F347 Job F348 Job F349 Beginning balance $ 1,040 $ 630 $ 0 $ 0 Charged to the jobs during October: Direct materials $ 2,800 $ 3,940 $ 1,540 $ 3,620 Direct labor $ 1,250 $ 820 $ 500 $ 400 Manufacturing overhead applied $ 4,606 $ 1,710 $ 1,950 $ 490 Units completed 202 0 114 0 Units in process at the end of October 0 313 0 255 Units sold during October 155 0 55 0 Jobs F346 and F348 were completed during October. The other two jobs had not yet been completed at the end of October. There was no finished goods inventory on October 1. In October, overhead was underapplied by $1,360. The company adjusts its cost of goods sold every month for the amount of the underapplied or overapplied overhead