Harrell Company uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. At the beginning of the year the company estimated its total manufacturing overhead cost at $400,000 and its direct labor-hours at 100,000 hours. The actual overhead cost incurred during the year was $350,000 and the actual direct labor-hours incurred on jobs during the year was 90,000 hours. The manufacturing overhead for the year would be: A. $10,000 underapplied B. $10,000 overapplied C. $50,000 underapplied D. $50,000 overapplied At the beginning of the year, manufacturing overhead for the year was estimated to be $702, 450. At the end of the year, actual direct labor-hours for the year were 33, 100 hours, the actual manufacturing overhead for the year was $697, 450, and manufacturing overhead for the year was overapplied by $40, 680. If the predetermined overhead rate is based on direct labor-hours, then the estimated direct labor-hours at the beginning of the year used in the predetermined overhead rate must have been: A. 31, 500 direct labor-hours B. 29, 452 direct labor-hours C. 31, 276 direct labor-hours D. 33, 100 direct labor-hours