1 During March 2019, Alaska Corporation recorded $269,000 of costs related to factory overhead.Alaska's overhead application rate is based on direct labor hours. The preset formula for overhead application estimated that $250,000 would be incurred, and 12,500 direct labor hours would be worked.During March, 13,200 hours were actually worked. Use this information to determine the amount of overhead over or under applied.Enter overapplied overhead as anegativenumber

2.March 1, 201, Dorchester Company's beginning work in process inventory had 10,000 units. This is its only production department. Beginning WIP units were 50% completed as to conversion costs. Dorchester introduces direct materials at the beginning of the production process.During March, all beginning WIP was completed and an additional 12,500 units were started and completed. Dorchester also started but did not complete 5,500 units.These units remained in ending WIP inventory and were 60% completed as to conversion costs. Dorchester uses the weighted average method. Use this information to determine for March 2019 the equivalent units of production for conversion costs.