The following information applies to the O'Donnell Company for March production. There are only two jobs 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 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 $$50\mathrm{.}00$ 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:

Calculate the total manufacturing cost for Job $x$ and Job $Y$ for March.

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.