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At the beginning of the year, Really Happy Co. estimates annual overhead costs to be $13.400.000. 670.000 machine hours will be operated and 2,500 labor hours will be used. During the year it actual machine hours for the year was 120.000 hour, the actual labor hours was 2,700 hours, the actual overhead costs was $16,600,000. Using machine hours as a base, what is the amount of overhead underapplied during the year? Select one: a. $16,400,000 b. $3,200,000 c. $200,000 d. $2,128,000. Which of the following is true about the assumptions of CVP analysis? Select one: a. selling price per unit, variable cost per unit, sales volume, and total fixed costs are known and constant. b. selling price per unit varies with the demand of the products c. the behavior of costs is curvilinear throughout the relevant range d. The proportion of different products when multiple products are sold is constant