The following data have been recorded for recently completed Job 674. Direct materials cost was $1,293. A total of 28 direct labor hours were worked on the job. The direct labor wage rate is $15 per labor-hour. The company applies manufacturing overhead on the basis of direct labor hours. The predetermined overhead rate is $5 per direct labor hour.

The total product cost for the job would be:

O $1,713

0 $1,853

O $1,825

O $1,773

Using the predetermined overhead rate, the company would have applied a total amount of -----manufacturing overhead to various jobs during the period

0 $288,036

O $267,000

0 $320,560

O $315,000

What was the overapplied or underapplied overhead for the year?

A $55,560 overapplied

B $48.000 underapplied

C $55,560 underapplied

D $48,000 overapplied