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Estimated manufacturing overhead for the year $ 49,950 Estimated direct labor hours for the year 2,700 Two jobs were worked on during the year: Job

Estimated manufacturing overhead for the year $ 49,950
Estimated direct labor hours for the year 2,700

Two jobs were worked on during the year: Job A-101 and Job A-102. The number of direct labor-hours spent on Job A-101 and Job A-102 were 1,700 and 1,350, respectively. The actual manufacturing overhead was $64,050.

What is the amount of the under- or overapplied manufacturing overhead? Overhead is applied on the basis of direct labor hours.

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