e. $600 overapplied Figure 5-2. At the beginning of the year, Kyla Inc. estimated that overhead would be $880,000 and direct labor hours would be 220,000. At the end of the year, actual overhead was $920,600 and there were actually 230,000 direct labor hours. 28. Refer to Figure 5-2. What is the overhead variance? a. $600 underapplied b. $600 overapplied . $200 underapplied d. $400 overapplied e. $800 underapplied 29. Refer to Figure 5-2. What is the predetermined overhead rate? a. $4 per direct labor hour b. $2.63 per direct labor hour c. $4.18 per direct labor hour d. $880,000 e. None of these are correct. Page 5 Cengago Loaming Testing, Powered by Cognero