D 15 5 Parker Company uses a job-order costing system and applies manufacturing overhead to jobs using a predetermined overhead rate based on direct labor costs. Parker estimated 12000 machine hours. Last year manufacturing overhead and direct labor costs were estimated at $150,000 and 20,000, respectively, for the year. In July, Job 1461 was completed. Materials costs on the job totaled $14,000 and labor costs totaled $1.500 at $5 per hour. At the end of the year, it was determined that the company incurred $ 124,000 in direct labor costs for the year and incurred $954.000 in actual manufacturing overhead costs. What was the amount of overhead over/under applied? 24000 under applied 24000 overapplied 596000 over applied none of the above 16 Ceo salary is a 17 3$ depreciation on the factory building is a O selling cost O direct product cost indirect product cost none of the above 18 39 material used to build an automobile is classified as direct, product cost Indirect product cost period cost. administrative none of the above 39 19