Freeman Company uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. At the beginning of the year, the company estimated manufacturing overhead would be $175,000 and direct labor-hours would be 10,000. The actual figures for the year were $240,000 for manufacturing overhead and 12,000 direct labor-hours. The cost records for the year will show: A. overapplied overhead of $30,000 B. underapplied overhead of $30,000 C. underapplied overhead of $6,000 D. overapplied overhead of $6,000 Westin Company uses activity-based costing to compute product costs for external reports. The company has three activity cost pools and applies overhead using predetermined overhead rates for each activity cost pool. Estimated costs and activities for the current year are presented below for the three activity cost pools: 7. 9 8. Expected Actual Activity 9 1.185 Estimated Activity 1.. Activity 2.. Activity 3... Overhead Cost Activity 900 1,200 1,000 $11,916 S12.360 $19,950 965 The amount of overhead applied for Activity 3 during the year was closest to (POHR