The following selected data were taken ftom ithe books of the sactoniti the The company uses job costing to account for manufacturing costs. The data relate to May operations A) Materials and supplies were requisitioned from the stores clerk as tollows: Job.405, material X,$8,700 Job 406, material X,$4,700, material Y,$7,700. Job 407, material X, $8,700; material Y,$4,900 For general fectory use: materials A,B, and C,$4,000, B) Time tickets for the month were chargeable as to the right: C) Other information: - Factory paychecks for $38,400 were issued during the month. - Various factory overhead charges of $29,600 were incurred on account. - Depreciation of factory equipment for the month was $15,600. - Factory overhead was applied to jobs at the rate of $5.20 per direct labor hour. - Job orders completed during the month: Job 405 and Job 406 . - Selling and administrative costs were $3,800. - 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 A. $10,400 underapplied. B. $32,000 underapplied. C. $13,100 overapplied. D. $43,400 overapplied