3. The total manufacturing overhead incurred during the period for Kitty's Corporation is $140,000. The total manufacturing applied to all jobs worked on during the period for Kitty's Corporation is $125,000. What is the amount over or underapplied manufacturing overhead? A. 25,000 overapplied B. 15,000 underapplied C. 15,000 overapplied D. 10,000 underapplied 4. What is the general break-even formula? A. Total sales = Variable costs Fixed costs B. Fixed costs = Variable costs Total sales C. Fixed costs = Variable costs + Total costs D. Total sales = Variable costs + Fixed costs 5. What is included under conversion costs? A. Direct material + Manufacturing overhead B. Direct labor + Manufacturing overhead C. Direct material + Direct labor D. Direct material + Direct labor + Manufacturing overhead