Data for the past two years for Behavior Corp. are:

Required:

(1)Determine the estimated units of production used to obtain the overhead allocation rates in 20A and 20B.

(2)Determine the over- or underapplied factory overhead for each of the two years.

III. Data for the past two years for Behavior Corp. are: 20A 20B Units produced Overhead applied per unit. 10,000 P 15 P 11,000 18 Actual overhead: Fixed Variable. Estimated overhead: Fixed 50,000 55,000 95,000 150,000 50,000 56,000 Variable.. 130,000 142,000 The company determines overhead rates based on estimated units to be produced. Required: (1) Determine the estimated units of production used to obtain the overhead allocation rates in 20A and 20B. (2) Determine the over- or underapplied factory overhead for each of the two years.