Blink Co. uses a job-order costing system. The following data relate to the just completed month's operations. Raw materials purchased on account $379,447 Direct materials used in production $360,910 Indirect materials used in production $15,070 Direct labor costs incurred $161,925 Indirect labor costs incurred $13,910 Depreciation recorded on factory equipment $112,000 Other actual factory overhead costs incurred $50,030 Factory overhead costs applied to jobs $194,310 Costs of jobs completed and transferred from Work in Process to Finished Goods $702,115 Cost of Goods Sold $710,860 Beginning balance, Work in Process Inventory $78,663 Beginning balance, Raw Materials Inventory $67,155 Ending balance, Raw Materials Inventory $70,622 Beginning balance, Finished Goods Inventory $88,420 Ending balance, Finished Goods Inventory $79,675 The amount of under- / overapplied factory overhead for the month would be: a. $8,745 underapplied b. There is no under- or overapplied factory overhead c. $3,300 overapplied d. $8,745 overapplied e. $3,300 underapplied