Auduon, Incorporated uses a predetermined factory overhead rate based on machine-hours. For Ovtober, Audubon recorded

Auduon, Incorporated uses a predetermined factory overhead rate based on machine-hours. For October, Audubon recorded $5,600 in overlapplied overhead, based on 35200 actual machine-hours worked and actual manufacturing overhead incurred of $605472. Audubon estimated manufacturing overhead for October to be $574616.