Bellsprout Gardens uses direct labor hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 15,000 hours and the total estimated manufacturing overhead was 375,000. At the end of the year, actual direct labor-hours for the year were 15,200 hours and the actual manufacturing overhead for the year was 385,680.

Overhead at the end of the year was

Group of answer choices

5,680 underapplied

16,360 underapplied

5,680 overapplied

16,360 overapplied

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Data for September of Direction Corporation and its two major business segments, North and South, appear below:

Sales, North	540,000
Variable Expenses, North	259,000
Traceable fixed expenses, North	70,000
Sales, South	800,000
Variable Expenses, South	408,000
Traceable fixed expenses, South	80,000

In addition, common fixed expenses totaled 319,000 and were allocated as follows: 160,000 to the North business segment and 159,000 to the South business segment.

The company's NET OPERATING INCOME as a whole is ____________ .

Group of answer choices

523,000

51,000

153,000

204,000