Erskine Company uses activity-based costing to compute product costs for external reports. The company has three activity centers and applies overhead using predetermined overhead rates for each activity center. Estimated costs and activities for the current year are presented below for the three activity centers: Estimated Overhead Cost Batch setups $30,400 Expected Activity 1,600 Material handling 69,600 Expected Activity 2,900 General factory 21,700 Expected Activity 700 Actual costs and activities for the current year were as follows: Actual Overhead Cost Batch setups $29,480 Actual Activity 1,600 Material handling 69,930 Actual Activity 2,850 General factory 20,960 Actual Activity 650 a. How much total overhead was applied to products during the year? Show all mathematical calculations for credit and label everything clearly. b. By how much was overhead overapplied or underapplied? Show all mathematical calculations for credit. Be sure to clearly label your answer as to whether the overhead was overapplied or underapplied. c. What adjustment would be made to Cost of Goods Sold for the under(over)applied overhead? Would Cost of Goods Sold be increased or decreased by the adjustment and by how much