21. The following information was gathered for all the products made by the BBB Company:

Budgeted direct labor hours 8,000 Actual direct labor hours 8,100 Budgeted factory overhead costs $224,000 Actual factory overhead costs $224,970

Assume the cost driver for factory overhead costs is direct labor hours. What is the amount of overapplied or underapplied overhead? A) $970 underapplied B) $970 overapplied C) $1,830 underapplied D) $1,830 overapplied

22. Under variable costing, ________ is NOT an inventoriable cost. A) direct materials B) variable manufacturing overhead C) variable selling and administrative expenses D) direct labor