Purchased materials for cash at a cost of $60. 9/5 Materials with a cost of $15 were issued to jobs as follows #2 $ 5 #3 $10 9/20 Overhead incurred during the month totaled $40. 9/25 Payroll costs for September were $50. 9/27 Direct labor of $25 was charged to jobs as follows: #2 $10 #3 $15 9/28 Overhead was applied using an overhead rate of $2 of overhead for every $1 of the cost of direct labor used. 9/29 Job #2 was completed 9/30 Job #1 was sold. Additional data: The August 31 inventory balances were as follows: Materials - $13 Work in process: $20 (materials $8; labor $8; overhead $4) Finished Goods: $22 (materials $10; labor $8; overhead $4). The August 31 Subsidiary (Job) records were as follows: Job #1 $22 (materials $10: labor $8; overhead $4); Job #2 $20 (materials $8; labor $8; overhead $4). Required: a. Overhead applied (allocated) to work in process during September was $ b. Under- or over-applied overhead (indicate which) at September 30 was $ under-applied c. Total Manufacturing Cost for September was $ d. Cost of Goods Manufactured for September was $ e. Cost of Goods Sold for September was $ f. Raw Material inventory at September 30 was $ g. Work in process inventory at September 30 was $ h. Finished goods inventory at September 30 was $ 1. The overhead rate used in August was $1 of overhead per $ o direct labor materials purchased materials used overhead paid payroll paid none of the above