Resource Room prints custom training material for corporations. The business was started January 1, 2017. The company uses a normal-costing system. It has two direct-cost pools, materials and labor, and one indirect-cost pool, overhead. Overhead is charged to printing jobs on the basis of direct labor cost. The following information is available for 2017.

Budgeted direct labor costs 190000

Budgeted overhead costs 266000

Costs of actual material used 158000

Actual direct labor costs 175000

Actual overhead costs 247200

There were two jobs in process on December 31, 2017: Job 11 and Job 12. Costs added to each job as of December 31 are as follows:

Job 11 Direct materials 4720 Direct labor 5700

Job 12 Direct materials 5090 Direct labor 6900

Resource Room has no finished-goods inventories because all printing jobs are transferred to cost of goods sold when completed. A) Whats Job 11 TMC using normal costing? B) Whats adjusted COGS if under-allocated is written off to COGS?

(PLEASE SHOW THE STEPS)