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During 2022, Swifty Manufacturing expected Job 59 to cost $292000 of overhead, $490000 of material, and $200000 in labour, Swifty applied overhead based on direct labour cost. Actual production required an overhead cost of $271000, S548000 in materials used: and $229000 in labour. All of the goods were completed. How much is the amount of over-/under-applied overhead? $21000 under-applied $63340 over-applied O $63340 under-applied O $21000 over-applied