Answer:
manufacturing overhead underallocated for the year $124,102.4
Explanation:

we distribute the expecte rate over the cost dirver
582,100 / 135,000 = 4.3185
150400 x 4.3185 = 649502.4 applied overhead
applied - actual = over or underappied
if actual > applied = underapplied
if actual < applied = overhead
525,400 - 649,502.4 = -124,102.4
The benefit of the transcontinental railroad was that it ended many risks of traveling across the country.
<h3>Why was the transcontinental railroad created?</h3>
The American railroad, was created in 1869, with an important innovation through the connection between the coasts of the Atlantic and Pacific oceans, having as benefits the expansion of commercial and passenger transport routes in America.
Therefore, the transcontinental railroad was built using mechanized technology in the 19th century, increasing the safety and speed of travel.
Find out more about transcontinental railroad here:
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In such a case Shawn's company cannot and should not give out a dividend.
Since the company has just raised money, is growing and profitable and it is becoming hard to keep up with demand, this is the best time for the company to reinvest its profits to:
1. Hire more people/Buy more product
2. Improve processes
3. Use the profits to invest in R&D
4. Use the profits to invest in marketing and promotion
5. Invest in providing better customer service
So no dividend should be given since it can hamper the growth of a young company. The money should be used to grow the company for now and in the future all shareholders can enjoy good dividends.