Ialani Corpuses a job order costing system for the yachts it constructs. On September 1, 2013, the company had the following account balances:

Raw Material Inventory	$ 332,400
Work in Process Inventory	1,512,600
Cost of Goods Sold	4,864,000

On September 1, the three jobs in Work in Process Inventory had the following balances:

Job #75	$586,400
Job #78	266,600
Job #82	659,600

The following transactions occurred during September: Sept. 1 Purchased $1,940,000 of raw material on account.

Sept. 1	Purchased $1,940,000 of raw material on account.
4	Issued $1,900,000 of raw material as follows: Job #75, $289,600; Job #78, $252,600; Job #82, $992,200; Job #86, $312,400; and indirect material, $53,200.
15	Prepared and paid the $757,000 factory payroll for September 1–15. Analysis of this payroll showed the following information:
	Job #75	9,660 hours			$ 84,600
	Job #78	26,320 hours			267,200
	Job #82	20,300 hours			203,000
	Job #86	10,280 hours			110,800
	Indirect labor wages				91,400
15	On each payroll date, Ialani Corp. applies manufacturing overhead to jobs at a rate of $12.50 per direct labor hour.
15	Job #75 was completed, accepted by the customer, and billed at a selling price of cost plus 30 percent. Selling prices are rounded to the nearest whole dollar.
20	Paid the following monthly factory bills: utilities, $39,600; rent, $70,600; and accounts payable (accrued in August), $196,800.
24	Purchased raw material on account, $624,000.
25	Issued $772,200 of raw material as follows: Job #78, $154,800; Job #82, $212,600; Job #86, $349,000; and indirect material, $55,800.
30	Recorded additional factory overhead costs as follows: depreciation, $809,000; expired prepaid insurance, $165,400; and accrued taxes and licenses, $232,400.
30	Recorded and paid the factory payroll for September 16–30 of $714,400. Analysis of the payroll follows:
	Job #78		8,940 hours	$177,400
	Job #82		13,650 hours	228,400
	Job #86		9,980 hours	243,600
	Indirect labor wages			65,000
30	Applied overhead for the second half of the month to jobs.

a. Journalize the September transactions.

b. Use T-accounts to post the information from the journal entries in (a) to the job cost subsidiary accounts and to general ledger accounts.

c. Reconcile the September 30 balances in the subsidiary ledger with the Work in Process Inventory account in the general ledger.

d. Determine the amount of underapplied or overapplied overhead for September.