Watson Manufacturing Company employs a job order cost accounting system and keeps perpetual inventory records. The following transactions occurred in the first month of operations: 1. Direct materials requisitioned during the month: 2. 3. 4. 5. (a) (b1) (b2) (b3) (b4) Job 101 Job 102 Job 103 Job 101 Job 102 Job 103 Direct labor incurred and charged to jobs during the month was; $32,000 28,000 $20,000 costs. 16,000 24,000 $60,000 20,000 $80,000 Manufacturing overhead was applied to jobs worked on using a predetermined overhead rate based on 75% of direct labor overhead $ Actual manufacturing overhead costs incurred and paid during the month amounted to $66,000. Job 101 consisting of 1,000 units and Job 103 consisting of 200 units were completed during the month. Determine if manufacturing overhead was under-or overapplied during the month. How much?

tranactions occurred in the firt month of ugeribern: 1. 2. Direct iabor incairnd and churged to jots darke the month wak. 3. Maruf acturing overhead was appled to jobs worked on vine a predetermined overhed rate bared on 75 \& of direct laber conts 4. Actual manuf acturing everhead costs incuered and paid during the month anounted to 565,000 . 5. Job 101 consiating of 1000 units and 106 103 consiatine of 200 units were conpleted during the month (a) (b1) (b2) (b3) (b4) Determine if mund acturins ovethead was under-er overapoled durhe the month How much