The actual overhead for a company is $74,539. Overhead was based on 6,000 direct labor hours and

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The actual overhead for a company is $74,539. Overhead was based on 6,000 direct labor hours and was $2,539 underapplied for the year.

A. What is the overhead application rate per direct labor hour?

B. What is the journal entry to dispose of the underapplied overhead?

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