1. During March 2019, Annapolis Corporation recorded $40,600 of costs related to factory overhead.Alpha's overhead application rate is based on direct labor hours. The preset formula for overhead application estimated that $42,700 would be incurred, and 4,500 direct labor hours would be worked.During March, 5,750 hours were actually worked. Use this information to determine the amount of factory overhead that was (over) or under applied.(Round answers to the nearest whole dollar.Enter as a positive number if under applied.Enter as a negative number if over applied.)

2. On May 21, 2019, Christine worked 7.0 hours on Job A-1, and 3 hours on general "overhead activities."Christine is paid $16 per hour.Overhead is applied based on $28 per direct labor hour.Additionally, on May 21 Job A-1 requisitioned and entered into production $200 of direct material.On May 21, Christine, while working on Job A-1 used $27 of indirect material.Indirect material is included in the overhead application rate.Use this information to determine thetotal cost that should have been recorded in the Work in Process for Job A-1 on May 21?

3. Bethesda Company's April 1, 2019 beginning work in process was 800 units. During April an additional 2,800 units were put into production. At the end of April all units were completed except for 525 units. Use this information to determine number of units completed.