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can someone please explain how they got the answer. i just wanna know the process step by step By how much is marwflacturing overhesd over

can someone please explain how they got the answer. i just wanna know the process step by step image text in transcribed
By how much is marwflacturing overhesd over of underallocated? A. $92,000 underallocated ib. $11,000 underalocalod c. $92,000 overalocated D. 511,000 overalocated

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