San Antonio Welding Company applies factory overhead at a rate of $8.20 per direct-labor hours. Selected data for 20X0 operations are as follows (in thousands):

	Case 1	Case 2
Direct-labor hours	25	35
Direct-labor cost	$224	$250
Indirect-labor cost	29	43
Sales commissions	22	10
Depreciation, manufacturing equipment	16	33
Direct-materials cost	228	247
Factory fuel costs	36	49
Depreciation, finished-goods warehouse	8	19
Cost of all goods sold	415	505
All other factory costs	137	207

Compute for both cases:

1. Factory overhead applied

2. Total factory overhead incurred

3. Amount of underapplied or overapplied factory overhead

Please show how all solutions were computed.