The firm worked on three orders: A, B and C. The budget for February anticipated that the company would use 400 direct labour hours and the total factory overhead would be $2000.

During February, the company used $4000 of materials for Job A; $6000 for Job B; and $9000 for Job C. Labour is paid $8 per hour. The firm used 125 direct labour hours for Job A, 210 for Job B, and 80 for Job C.

Job A was completed and sold, Job B was completed and is in finished goods inventory, and Job C is not yet complete. Overhead is applied to jobs on the basis of direct labour hours. Actual overehead for February was $2050.

Required: Prepare the job cost card for the company. & Determine the amount of over/under-applied overhead for February.