Use the following data to answer questions 4 and 5 Job No.1 Direct materials $4,600 Job No.2 $2,400 Job No.3 $3,800 Direct labor $ 800 $ 900 $ 600 Machine hours 12 6 10 Direct labor hours 40 45 30 A predetermined overhead rate of $40 per direct labor hour is used to apply manufacturing overhead. There was no beginning work-in-process inventory on March 1. All three jobs were started during March. Job No.1 was completed and sold during the month of March and Job 2 was still in process and had not been completed in March and Job 3 was completed but had not been sold at the end of the month. There was no beginning finished goods inventory balance on March 1. The balance in work in process inventory March 31st would be: 4. 5. The cost of goods manufactured for March would be: 6. Seaton Enterprises used a normal costing system during 2021 with machine hours as the cost driver for applying manufacturing overhead. At the beginning of 2021, manufacturing overhead was budgeted to be $420,000. Seaton also budgeted 6,000 labor hours and 1,600 machine hours to be used during the year. Actual overhead for the year was $424,000. During 2021 5,600 labor hours and 1,650 machine hours were actually used during the year. Determine the amount of overapplied or underapplied manufacturing overhead (indicate the amount and whether it was under or overapplied) during 2021