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 receiving reports: Material A Material B Indirect materials Total b. Issued direct materials and indirect materials with this summary of requisitions: Material A Material B Subtotal Indirect materials Total $ 25,500 16,750 7,750 $ 50,000 Job X Job Y Indirect labor Total c. Factory labor incurred is summarized by these time tickets: Job X Job Y $ 9,900 4,900 $ 19,800 9,900 $ 14,800 $ 29,700 $ 25,800 16,900 32,750 $ 75,450 Total $ 29,700 14,800 $ 44,500 43,750 $ 88,250 d. Factory utilities, factory depreciation, and factory insurance incurred is summarized as follows:

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: 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 receiving reports: b. Issued direct materials and indirect materiais with this summary of requisitions: C. Factory labor incurred is summarized by these time tickets: d. Factory uthities, factory depreciation, and factory insurance incurred is summarized as follows. 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 $55.50 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. Required: 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