Question 9 Stjohns Corporation uses a job -order costing system and has provided the following partialiy completed summary T-accounts for the just completed period Work In Process Bal 22,000 Credits 85, 000 534,000 Direct naterial Direct labor 161,000 rhead applied Hanufacturing Overhead Manufacturing overhead for the period was: $7,000 Underapplied $73,000 Underapplied $73,000 Overappled $7,000 Overapplied