Why do

GammaroGammaro$\text{'}$s

managers need to calculate this$$ amount?

GammaroGammaro$\text{'}$s

managers need to calculate the$$ under$-$ or overallocated manufacturing overhead at the

$$

$$

beginning

end

of the year because the overhead costs allocated are based on

$$

$$

actual amounts

estimates

$.$

These adjustments

$$

$$

affect

do not affect

the reported income used to evaluate managerial performance.