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Budgeted factory overhead Budgeted direct labor hours Budgeted machine hours Actual factory overhead Actual direct labor hours Actual machine hours $1,920,000 75,000 52,700 2,300,500

Budgeted factory overhead Budgeted direct labor hours Budgeted machine hours Actual factory overhead Actual direct labor hours Actual machine hours $1,920,000 75,000 52,700 2,300,500 85,400 39,900 $84,474 underapplied. $84,474 overapplied. $127,562 underapplied. $127,562 overapplied. $114,260 underapplied.

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