based on direct labor hours. At the beginning of the year, it estimated that factory overhead costs would be $277,650 and direct labor hours would be 46,275. Actual factory overhead costs incurred were $297,429, and actual direct labor hours were 51,637. What is the amount of overapplied or Ob. $309,822 overapplied Oc. $12,393 Od. $12,393 underapplied PreviousNext