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Blossom Company applies manufacturing overhead based on direct labor hours. Information concerning manufacturing overhead and labor for the year as follows: Actual manufacturing overhead $

Blossom Company applies manufacturing overhead based on direct labor hours. Information concerning manufacturing overhead and labor for the year as follows:

Actual manufacturing overhead $ 167900
Estimated manufacturing overhead $ 163800
Direct labor incurred 2500 hours @ $ 23 = $ 57500
Direct labor estimated 2600 hours @ $ 22 = $ 57200

How much is over or underapplied overhead at year end?

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