Problem $19-5$A $($Algo$)$ Computing and applying overhead to jobs; recording under$-$ or overapplied overhead LO P$3,$ P$4$

At the beginning of the year, Learer Company's manager estimated total direct labor cost to be $$2,502,000.$ The manager also estimated the following overhead costs for the year.

Indirect labor

Rent on factory building

Factory utilities

Depreciation$-$Factory

equipment

Repairs expense$-$Factory equipment

Indirect materials

Total estimated overhead costs

$\backslash$table$[[$$$559,400$