=+Applied overhead 706,000 866,000 675,000 642,000 611,000 __________ __________ __________ __________ __________

(Over-) underapplied overhead $ 4,000 $ (6,000) $ 5,000 $ (2,000) $ 1,000 __________ __________ __________ __________ __________ __________ __________ __________ __________ __________ Direct labor cost $2,820,000 $3,450,000 $2,700,000 $2,580,000 $2,450,000 Machine hours 102,000 122,000 98,000 92,000 86,000