Tata Motors produces trucks for commercial use. The company uses a normal job-order costing system to calculate its cost of goods manufactured. On January 01, 2019, there was only one job in process with the following costs: Direct materials Direct labour Applied overhead Total Job A-1 $ 5,000 15,000 19,500 $39,500 The following balances were taken from the general ledger of the company as of January 1, 2019: Direct materials inventory $35,000 Finished goods inventory (for Job D-1) $65,000 During the year 2016, the following events occurred: Direct materials were purchased on account for $275,000 Two more jobs were started: Job B-1 and Job C-1. Direct materials and direct labour costs incurred by each job in process during the year 2019 are as follows: Job A-1 Direct Materials $150,000 Direct Labour $150,000 Job B-1 $30,000 $35,000 Job C-1 $10,000 $15,000 The company incurred the following actual factory overhead during the year: Factory rent Factory supplies Indirect labour $120,000 $ 45,500 $ 75,750 Jobs A-1 and B-1 were completed, and Jobs D-1 and A-1 were sold. a. Calculate the total applied overhead for the year 2019 if the factory overhead costs are applied to each job on the basis of direct labour dollars. [2 Marks] b. Determine whether overhead is over-applied or under-applied. By how much? [2 Marks] c. Prepare simple job order cost sheets for jobs A-1, B-1, and C-1. [3 Marks] d. Prepare a schedule of cost of goods sold, identifying both normal and adjusted cost of goods sold, for the year ended December 31, 2019. [6 Marks