The following selected data were taken from the books of the Owens O-Rings Company. The company uses job costing to account for manufacturing costs. The data relate to April operations.

A) Materials and supplies were requisitioned from the stores clerk as follows:

Job 405, material X, $7,200.

Job 406, material X, $3,200; material Y, $6,200.

Job 407, material X, $7,200; material Y, $3,400.

For general factory use: materials A, B, and C, $2,500.

B) Time tickets for the month were chargeable as follows:

Job 405$11,2003,000hoursJob 406$14,2003,600hoursJob 407$8,2001,900hoursIndirect labor$3,900

C) Other information:

Factory paychecks for $36,900 were issued during the month.

Various factory overhead charges of $20,600 were incurred on account.

Depreciation of factory equipment for the month was $6,600.

Factory overhead was applied to jobs at the rate of $3.70 per direct labor hour.

Job orders completed during the month: Job 405 and Job 406.

Selling and administrative costs were $2,300.

Factory overhead is closed out only at the end of the year.

The balance in the factory overhead account would represent the fact that overhead was:

• $2,150 underapplied.
• $6,500 underapplied.
• $2,600 overapplied.
• $8,900 overapplied.