13. Using the following accounts and an overhead rate of applied overhead of 90% ofdirect labor coat, determine the amount of Work in Fiaished Process shed Geeds lavestery Inventary Bal. ,200 201,320 52,800 ? F.G. End. Bal 6,080 A. $79,200. B. $167,200. C. $34.320. D. $88,000. E. $35,376. 14. Adams Manufacturing allocates overhead to production on the basis of direct labor costs. At the beginning of the year, Adams estimated total overhead of $396,000; materials of $410,000 and direct labor of $220,000. During the year Adams incurred $418,000 in materials costs, $413,200 in overhead costs and $224,000 in direct labor costs. Compute the overhead application rate. A. 180% B. 55.6%. C. 18696. -D. 184%. E. 96.6%. ng allocates overhead to production on the basis of direct labor costs. At the beginning of the year, Adams estimated total overhead of $396,000; materials of $410,000 and direct labor of $220,000. During the year Adams incurred $418,000 in materials costs, $413,200 in overhead costs and $224,000 in dit labor costs. Compute the amount of under-or overapplied overhead for the year. A. $10,000 overapplied. 15. Adams Manufacturi B. $17,200 overapplied. C. $10,000 underapplied. D. $17,200 underapplied. E. $4,800 underapplied