19)

During 2022, Bramble Manufacturing expected Job 59 to cost $301000 of overhead, $510000 of material, and $200000 in labour. Bramble applied overhead based on direct labour cost. Actual production required an overhead cost of $275000, $558000 in materials used; and $224000 in labour. All of the goods were completed. How much is the amount of over-/under-applied overhead? $26000 under-applied $62120 under-applied $26000 over-applied $62120 over-applied