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, $2,570 of indirect materials and $9,100 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 26,570 Direct materials 12,420 Direct labor 10,200 Direct labor 5,300 Factory overhead 5,610 Factory overhead 2,915 Total 42,380 Total 20,635 Job 7-03 Job 7-04 Direct materials 38,360 Direct materials 7,650 Direct labor 11,300 Direct labor 1,500 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. II II 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 $4,400 was incurred during July. Determine the overapplied or underapplied overhead for July