Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during MarchJob P and Job Q. Job P was completed and sold by the end of March and Job Q was incomplete at the end of March. The company uses a plantwide predetermined overhead rate based on direct labor-hours. The following additional information is available for the company as a whole and for Jobs P and Q (all data and questions relate to the month of March):

Estimated total fixed manufacturing overhead $14,000

Estimated varibale manufacturing overhead per direct labor hour $1.80

Estimated total direct labor hours to be worked 2,800

Total actual manufacturing overhead costs incurred $17,200

Job P Job Q

Direct Materials $17,700 $8,800

Direct Labor Cost $36,100 $8,550

Actual Direct Labor Hours Worked 1,900 450

9. If Sweeten Companys labor time tickets totaled $49,350 for the month of March, then how much indirect labor cost would be included in Manufacturing Overhead Incurred?

10. What is the amount of underapplied or overapplied overhead?