Sun & Moon Corporation recently completed Job 103 for a customer. Total direct materials cost $12,000 and direct labor cost $14,000. The direct labor rate was $14 for Job 103. A total of 600 machine hours were incurred in the production of Job 103. What is the total cost of Job 103 assuming the predetermined overhead rate is $9.50 per direct labor hour.600 $80,150 $159,000 $31,700 $35,500 QUESTION 28 The Sun & Moon Company applies manufacturing overhead at a rate of $4.90 per direct labor hour. Data for June indicate actual manufacturing overhead incurred was $15,700 and actual direct labor hours were 3,120. Actual manufacturing overhead consisted of $6,500 of indirect labor, $3,000 of factory supplies, $5,000 of depreciation on factory equipment, and utilities of $1,200. What is the amount of over or under applied overhead? $412 over applied Cannot be determined. $412 under applied $412 under applied $333 over applied