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8. A company expected its annual overhead costs to be $750,000 and machine hours to equal 100,000 hours. Actual overhead was $745,000, and actual machine hours totalled 97,000 hours. How much overhead was applied? a) $722,650 b) $727,500 c) $749,810 d) $768,000 9. A company expected its annual overhead costs to be $750,000 and machine hours to equal 100,000 hours. Actual overhead was $745,000, and actual machine hours totalled 97,000 hours. How much overhead was over or under applied? a) $17,500 under applied b) $22,500 under applied c) $23,000 over-applied d) $4,810 under applied 10. At the end of each month, a company must total up the costs shown on the job cost sheets. What amount should this equal? a) the total of the Work in Process Inventory account in the general ledger b) the total of the Job Cost Expense account in the general ledger c) the cost of all job costs incurred during the year d) the total cost of manufacturing overhead applied during the year 11. Which one of the following statements is true in determining total manufacturing costs on the cost of goods manufactured schedule? a) Actual manufacturing overhead is added to direct materials and direct labour. b) The schedule calculates the balance in the work in process account. c) Beginning work in process inventory will be less than ending work in process. d) Applied manufacturing overhead costs are listed for the amount of manufacturing overhead