13) Dos Santos uses machine hours as an overhead base. The following information relates to Dos Santos' for last year: Estimated machine hours for the year Actual machine hours for the year Predetermined overhead rate Underapplied factory overhead 42,000 40,800 1.50 per machine hours 2,600 What is the peso amount of the following items? Estimated Overhead Applied Overhead Actual Overhead ABCD A. B. C. D. 61,200 63,000 60,400 61,200 63,000 65,600 63,000 61,200 58,600 63,000 61,200 63,800 14) Justine Company budgeted total variable overhead costs at P180,000 for the current period. In addition, they budgeted costs for factory rent at P215,000, costs for depreciation of office equipment at P12,000 costs for office rent at P92,000, and costs for depreciation of factory equipment P38,000. All these costs were based upon estimated machine hours of 80,000. At the end of the period, the Factory Overhead control account had a balance of P387,875. Actual machine hours were 74,000. What was the over or under applied factory overhead for the period? A. 12,650 over applied B. 12,650 under applied C. 108,850 over applied D. 108,850 under applied