Answer:
$11,000 under applied 
Explanation:
To compute the under or over applied overhead, we need to find out the predetermined overhead rate
Predetermined overhead rate = Total estimated manufacturing overhead ÷ Estimated machine hours
= $4,100,000 ÷ 500,000
= $8.2
Then, the overhead applied is;
= Actual machine hours × Predetermined overhead rate
= 495,000 × $8.2
= $4,059,000
Now, the under applied or over applied overhead is 
= Actual annual overhead cost - Applied overhead
= $4,070,000 - $4,059,000
= $11,000 under applied 
 
        
             
        
        
        
Answer:
Particulars                                            Amount
Raw material used                               $18,600
Add: Direct labor                                 $26,600 
<u>Overhead costs</u>
Factory supplies                 $3,100
Plant depreciation              $6,800
Indirect labor                      $8,600
Utilities ($10,600*80%)       <u>$8,480</u>  
Total overhead cost                             <u>$26,980</u>
Total manufacturing costs                 <u>$72,180</u>
 
        
             
        
        
        
Answer:
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Explanation: