The A&J Company has the following information regarding their operations for the month of May. The Work in Process Inventory has 2 jobs with the current job cost sheet: Job No. Item Direct Material Direct Labor Factory Overhead 121 Jade 10,500 10,230 2,210 122 Sapphire 17.000 4,850 4,320 During the month of May the following raw materials and direct labor were used: Job No. Item Direct Labor Cost Direct Labor Hours Direct Material Cost 2,530.00 121 Jade 10,260.00 2,780.00 122 9,556.00 6,900.00 2,927.00 123 Sapphire Ruby Topaz 5,572.00 8,316.00 3.430.00 124 10,242.00 8,456.00 4,839.00 The factory overhead is applied at a rate of P1.50 per direct labor hour. The actual factory overhead incurred during the month is P20,500. Required: Prepare the Job Order Sheet for the month of May. Compute for the over or underapplied factory overhead amount. Please use 2 decimal places for the finals answers. Indicate "O" for overapplied and "U" for underapplied. JOB ORDER COST SHEET JOB DM DL FOH TOTAL COST 121 122 123 124 Total FOH Applied = Difference between FOH Control and FOH Applied = Overapplied or Underapplied =