Can someone please help me with what NORMAL goods manufactured are??

Thanks!!!

A. $3,000 underapplied B. $3,000 overapplied. C. $12,000 underapplied D. $12,000 overapplied. onder applhed 3, doo THE FOLLOWING DATA APPLY TO ITEMS 34-39: Welton Manufacturing Company prepares its montly income statements on the basis of ACTUAL costs for the period. The company's accounting records show the following operating results for the month ending May 31, 2xXX: Sales. Purchases of direct materials Direct manufacturing labor $500,000 95,000 ...180,000 15,000 2,000 Factory supplies. 10,000 .. 40,000 Depreciation - plant equipment Miscellaneous factory overhead Marketing and administrative costs 1,000- 100,000 May 31 $13,000 9,000 10,000 May 1 $8,000 Inventory data Direct materials... Finished goods.... 18,000 The company uses a pre-determined overhead rate to apply overhead cost to jobs. The rate for the year was $10 per machine hours; a total of 7,500 machine hours was recorded during the month