3. Mesa Manufacturing Co. manufactures tables and has two production departments: cutting and assembly. The company uses a normal costing system and each department applies overhead based on a different cost driver. The following information was taken from the latest accounting period Estimated number of Estimated activity Estimated Actual Department activity units per manufacturing Actual activity Actual tables cost driver level 5,000 Direct labo0,000 table 2 4 overhead $350,000 $375,000 4,200 $190,000 $180,000 11,000 cost level manufactured 2,400 2,400 Cutting Machine hours hours Which of the following statements regarding overhead costs is true? a) Total overhead is overapplied by $52,000 b) The actual cost per table is lower than the estimated cost. c) The cutting department overhead is underapplied by $81,000 d) The estimated cost per table is $225