Question: D Corp uses a normal job-order costing system with overhead applied to products on the basis of direct labor hours. For the upcoming year, D

D Corp uses a normal job-order costing system with overhead applied to products on the basis of direct labor hours. For the upcoming year, D Corp estimated total manufacturing overhead cost at $6 per direct labor hour and total direct labor hours of 2289. During the year actual overhead incurred was $56565 and 8 direct labor hours were used.

By how much is D Corp over/under applied?

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