Gwynnie Pie Company makes dessert ples for national fast food chains. Gwynnie Pie Company is considering using ABC costing and has the following activity cost pools and information available: Estimated Activity 2.500 batches Activities Estimated Overhead Costs Material handling measured $250,000 by batches Mixing measured by batches $112,000 Packaging measured by units $75,000 Maintenance measured by # $15,000 2,500 batches 2,500,000 units of setups 260 setups Gwynnie Pie Company currently uses a plantwide overhead rate based on total estimated machine hours of 100,000 hours The following information was gathered regarding Job 607: # of units in the job = 5,000 # of units in each batch = 1,000 # of setups required to complete the job = 1 # of machine hours = 220 How much would the overhead be overcosted or undercosted if Gwynnie Pie Company continues to use the plantwide overhead rate as opposed to using ABC Costing? $62.71 overcosted 5994 40 overcosted $931.69 undercosted $45 34 undercosted