Toan Inc. uses a job-order costing system in which anyunderapplied or overapplie

Toan Inc. uses a job-order costing system in which anyunderapplied or overapplied overhead is closed to cost of goodssold at the end of the month. In September the company completedjob S80M that consisted of 23000 units of one of the companysstandard products. No other jobs were in process during the month.The job cost sheet for job S80M shows the following costs: