The following information applies to the O'Donnell Company for March production. There are only two jobs ( X and Y ) in production in March. a. Purchased direct materials and Indirect materials with the following summary of recelving reports: b. Issued direct materials and Indirect materials with this summary of requisitions: c. Factory labor incurred is summarized by these time tickets: d. Factory utilities, factory depreciation, and factory insurance incurred is summarized as follows: e. Factory overhead costs were applied to jobs at the predetermined rate of $48.50 per machine hour. Job X incurred 1,100 machine hours; Job Y used 800 machine hours. f. Job X was completed; Job Y was still in process at the end of March. The company closed the overapplied or underapplied overhead to the Cost of Goods Sold account at the end of March. Requlred: 1. Calculate the total manufacturing cost for Job X and Job Y for March. 2. Calculate the amount of overapplied or underapplied overhead and state whether the Cost of Goods Sold account will be Increased or decreased by the adjustment