Wagner Printing Inc. began printing operations on July 1. Jobs 7-01 and 7-02 were completed during the month, and all costs applicable to them were recorded on the related cost sheets. Jobs 7-03 and 7-04 are still in process at the end of the month, and all applicable costs except factory overhead have been recorded on the related cost sheets. In addition to the materials and labor charged directly to the jobs, $1,880 of indirect materials and $6,700 of indirect labor were used during the month. The cost sheets, in summary form, for the four jobs during the month are as follows:

Job 7-01				Job 7-02
Direct materials	19,480			Direct materials	9,110
Direct labor	7,500			Direct labor	3,900
Factory overhead	4,125			Factory overhead	2,145
Total	31,105			Total	15,155
Job 7-03				Job 7-04
Direct materials	27,600			Direct materials	5,610
Direct labor	8,300			Direct labor	1,100
Factory overhead	?			Factory overhead	?

Determine each of the following for July:

a. Direct and indirect materials used.

Direct materials used and transferred to Work in Process	____________
Indirect materials used and transferred to Factory Overhead	____________

b. Direct and indirect labor used.

Direct labor used and transferred to Work in Process	___________
Indirect labor used and transferred to Factory Overhead	___________

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

d. Cost of completed Jobs 7-01 and 7-02. _________

e. Assume that in addition to indirect materials and indirect labor, factory overhead of $3,300 was incurred during July. Determine the overapplied or underapplied overhead for July. ________