MEWIJSERRDFGN.[P=he October 31, 2015 trial balance of the Balkwell Company showed: $ Sales 4,000,500 Indirect material 45,000 Purchases 2,400,000 Depreciation Factory Machinery 67,000 Direct labor 3,204,000 Depreciation office building 55,000 Admin salaries 200,000 Factory Utilities expenses 105,000 Freight in 500 Sales salaries 200,000 Rent (50% applicable to factory 30% to sales and 20% to admin) 500,000 Sales return 25,200 Factory Insurance 200,000 Advertising expense 155,000 Indirect labor 50,000 Delivery expense 65,000 Inventories: October 31,2015 September 30, 2015 Finished goods $467,400 $620,000 Work in process 136,800 129,800 Materials 196,000 176,000 Factory overheads applied at 70% of direct labor cost. Calculate over or under applied factory Required: overheads