heLP ME WIT HIS

Construction Company estimates its manufacturing overhead to be $645,000, its direct material costs to be $850,000, and its direct labor cost to be $975,000 for year 2017. The first two apartment buildings the developer worked on had actual direct labor $35,000 for first job and $50,000 for the second job. Direct material costs for the two jobs were $45,000 and $55,000. For the year, actual manufacturing overhead was $600,000, total direct material cost was $720,000 and total direct labor cost was $925,000. Manufacturing overhead is applied to jobs on the basis of direct labor costs using predetermined rates. What was the over/under applied manufacturing overhead for the year? (Round all calculations to two decimal places) O A. Underapplied by $10,500. O B. Overapplied by $10,500. DC. Underapplied by $8,250. D. Overapplied by $8,250. O E. None of the above