Steuben Printing Inc. began printing operations on March 1. Jobs 3-01 and 3-02 were completed during the month, and all costs applicable to them were recorded on the related cost sheets. Jobs 3-03 and 3-04 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, $3,300 of indirect materials and $4,800 of indirect labor were used during the month. The cost sheets for the four jobs entering production during the month are as follows, in summary form:

Determine each of the following for March:
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 completed Jobs 3-01 and 3-02.
e. Assume that in addition to indirect materials and indirect labor, factory over-head of $3,700 was incurred during March. Determine the overapplied or underapplied overhead forMarch.

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Job 3-01 Job 3-02 Direct materials Direct labor Factory overhead Total 14,000 5,000 3,750 22,750 Direct materials Direct labor Factory overhead Total 6,000 3,000 2,250 11,250 Job 3-03 Job 3-04 Direct materials Direct labor Factory overhead 19,000 5,800 Direct materials Direct labor Factory overhead 4,400 1,000