Aspen Technologies has the following budget data: Estimated direct labor hours 9,000 Estimated direct labor dollars $69,600 Estimated factory overhead costs $167,700 If factory overhead is to be applied based on direct labor hours, the predetermined overhead rate is Oa. $14.91 Ob. $22.36 Oc. $18.63 Od. $27.95 Cost of Direct Materials used in Production for a Manufacturing Company Walker Manufacturing Company reported the following materials data for the month ending June 30: Materials purchased $135,300 Materials inventory, June 1 42,700 Materials inventory, June 30 35,600 Determine the cost of direct materials used in production by Walker during the month ended June 30. Cavy Company estimates that the factory overhead for the following year will be $1,770,800. The company has decided that the basis for applying factory overhead should be machine hours, which is estimated to be 23,300 hours. The machine hours for the month of April for all of the jobs were 5,890. If the actual factory overhead for April totaled $440,478, determine the over- or underapplied amount for the month. Enter the amount as a positive number. $