19. Manufacturing overhead was estimated to be $250,000 for the year along with 20,000 direct labor hours. Actual manufacturing overhead was $225,000, and actual direct labor hours were 19,000. Which of the following would be correct?

A) Overhead is underapplied by $25,000.

B) Overhead is underapplied by $12,500.

C) Overhead is overapplied by $12,500.

D) Overhead is overapplied by $25,000.

21.Duce, Inc. produces two different products (Product A and Product X) using two different activities: Machining, which uses machine hours as an activity driver, and Inspection, which uses number of batches as an activity driver. The activity rate for Machining is $125 per machine hour, and the activity rate for Inspection is $500 per batch. The activity drivers are used as follows: Product A Product X Total Machine hours 1,000 3,000 4,000 Number of batches 45 15 60 What is the amount of Inspection cost assigned to Product X?

A) $7,500

B) $22,500

C) $30,000

D) $125,000