Telstar uses job order costing. The T-accounts below summarize its production activity for the year. Raw Materials Inventory Debit Credit 45,500 24,750 8,500 Factory Wages Payable Debit Credit 126,500 86,250 40,750 Factory Overhead Debit Credit 8,500 103,184 40,750 61,870 Work in Process Inventory Debit Credit 24,750 170,820 86,250 103,184 Finished Goods Inventory Debit Credit 170,820 15,37,90 Compute the amount for each of the following. Direct materials used Indirect materials used Direct labor used Indirect labor used Cost of goods manufactured Cost of goods sold (before closing over- or underapplied overhead) Compute the amount that overhead is overapplied or underapplied