Wagner Printing Inc. began printing on July 1. Jobs 7-01 and 7-02 were completed during the month and all associated costs were recorded on the appropriate cost sheets. Jobs 7-03 and 7-04 are still in progress at the end of the month and all applicable costs, except for factory overhead, have been recorded on the appropriate cost sheets. In addition to materials and labor charged directly to jobs, $1,540 of indirect materials and $5,500 of indirect labor were used during the month. The cost sheets, in summary form, for the four jobs during the month are as follows:

work 7-01				work 7-02
Direct materials	15,940			Direct materials	7,450
Direct labour	6,100			Direct labour	3,200
Factory overhead	3,355			Factory overhead	1,760
Total	25,395			Total	12,410
work 7-03				work 7-04
Direct materials	20,910			Direct materials	4,590
Direct labour	6,800			Direct labour	900
Factory overhead	?			Factory overhead	?

Determine each of the following for July:

a. Direct and indirect materials used.

B. Direct and indirect labor used.

C. Factory overhead applied (a single overhead rate is used based on direct labor cost).

d. Cost of Works 7-01 and 7-02 completed.

e. Assume that, in addition to indirect materials and indirect labor, factory overhead of $2,700 was incurred during July. Determine the overapplied or underapplied overhead costs for July.