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be A manufacturing company applies factory overhead based on direct labor hours. At the beginning of the year, it estimated that total factory overhead costs would $295,918 and direct labor hours would be 42,274. Actual factory overhead costs incurred were $366,596, and actual direct labor hours were 54,553. What is the amount of overapplied or underapplied manufacturing overhead at the end of the year? Oa. $15,275 everapplied Ob. $15,275 underupplied Oc. $381,871 overapplied Od. $85,953 underapplied t Department A had 5,000 units in Work in Process that were 66% completed at the beginning of the period at a cost of $7,300. During the period, 37,600 units of direct materials were added at a cost of $82,720 and 40,200 units were completed. At the end of the period, 2,400 units were 21% completed. All materials are added at the beginning of the process. Direct labor was $27,300, and factory overhead was $4,500. The cost of the 2,400 units in process at the end of the period if the first-in, first- out cost flow method is used was Round the unit cost computation to the nearest cent. Oa. $5,280 Ob. $5,708 Oc. $5,494 Od. $6.136 D