Problem

Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during March-Job P and Job Q. Job P was completed and sold by the end of March and Job Q was incomplete at the end of March. The company uses a plantwide predetermined overhead rate based on direct labor-hours. The following additional information is available for the company as a whole and for Jobs P and Q (all data and questions relate to the month of March):

Estimated total fixed manufacturing overhead $14,000
Estimated varibale manufacturing overhead per direct labor hour              $1.80
Estimated total direct labor hours to be worked                                      2,800
Total actual manufacturing overhead costs incurred                                $17,200

                                                                                                   Job P                 Job Q
Direct Materials                                                                         $17,700                $8,800
Direct Labor Cost                                                                      $36,100                $8,550
Actual Direct Labor Hours Worked                                                 1,900                     450

1. If Sweeten Company's labor time tickets totaled $49,350 for the month of March, then how much indirect labor cost would be included in Manufacturing Overhead Incurred?

2. What is the amount of underapplied or overapplied overhead?