XYZ Co. has a job-order cost system. For the month of April, the following debits (credits) appeared in the general ledger account. Based on direct labor cost, XYZ applies overhead to production at a 120% predetermined rate of Job No. 100, the only job still in process at the end of January, has been 6000 charged with factory overhead of 1-Jan 31-Jan Direct materials 77,000 40,000 Work in process 66,000 42,000 Finished goods 115,000 100,000 Other information Direct materials purchases 324,000 Cost of goods available for sale 940,000 Actual factory overhead costs 260,000 Required: The amount of underapplied or overapplied overhead is: Indicate the amount if overapplied (O) or underapplied (U) The amount of direct materials charged to Job No. 100 was