The Following Information Is for Stier Company for the Month

The following information is for Stier Company for the month of November:
a.Factory overhead costs are applied to jobs at the predetermined rate of $80 per labor-hour.Job X-14 incurred 2,300 labor-hours; Job SM-4 used 1,850 labor-hours.
b.Job X-14 was shipped to customers during November.
The company closed the overapplied or underapplied overhead to the Cost of Goods Sold account at the end of November
c.Factory utilities, factory depreciation, and factory insurance incurred is summarized by these factory vouchers, invoices, and cost memos: $$\begin{array} { | l | r | } \hline \text { Utilities } & \$ 44,500 \\\hline \text { Depreciation } & 53,500 \\\hline \text { Insurance } & 38,600 \\\hline\end{array}$$ d.The Company purchased the following direct materials and indirect materials: $$\begin{array} { l r } \hline \text { Material A } & \$ 6,000 \\\text { Material B } & 7,000 \\\text { Indirect materials } & 4,250 \\\text { Total } & \$ 17,250 \\\hline\end{array}$$ e.Direct materials and indirect materials used are as follows: $\begin{array}{lccr} & \text { Job X-14 } & \text { Job SM-4 } & \text { Total } \\\text { Material A } & \$ 5,450 & \$ 33,000 & \$ 38,450 \\\text { Material B } & 1,650 & 25,500 & 27,150\\\text { Subtotal }&\$7,100&\$58,500&\$65,600\\\text { Indirect materials }&&&66,500\\\text { Total }&&&\$132,100\end{array}$ f.Factory labor incurred for the two jobs and indirect labor is as follows: $$\begin{array} { l r } \text { Job X-14 } & \$ 32,200 \\\text { Job SM-4 } & 25,900 \\\text { Indirect labor } & \underline { 122,000 } \\\text { Total } & \underline { \$ 180,100 } \\\hline\end{array}$$ Required:
1.Calculate the amount of overapplied or underapplied overhead and state whether the cost of goods sold account will be increased or decreased by the adjustment.
2.Calculate the total manufacturing cost for Job X-14 and Job SM-4 for November.