Ross Geller uses job-order costing and provided you with the following cost data for the production and assembly of a customized dinosaur model: Direct manufacturing labor cost $32,000 Direct material used $55,000 Indirect manufacturing labor cost $3,500 Utilities $360 Fire insurance $510 Manufacturing overhead applied $9,000 Indirect materials $6,400 Depreciation on equipment $350 Q2.1 1 Point Based on the information Ross provided, what is the manufacturing overhead cost? Q2.2 1 Point Did Ross over or under allocated manufacturing overhead? By how much?