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The following data were taken from the records of Carla Vista Enterprises, a Canadian manufacturer that uses a normal job-order costing system: During December, the company worked on jobs numbered 70 through 90 and incurred the following costs: 1. Total overhead costs are applied to jobs on the basis of direct labour hours worked. At the beginning of the year, the company estimated that total overhead costs for the year would be $180,000, and the total labour hours worked would be 15,000 . 2. The balance in the Departmental Overhead Control account on December 1 was $192,010. Actual direct labour hours for the previous 11 months (January through November) were 13,500. There were no jobs in finished goods on December 1. Expenses for December were as follows (not yet recorded in the books of account): The company writes off all under- or over-applied overhead to Cost of Goods Sold at the end of the year. Jobs 70,80,85, and 90 were completed during December. Only Job 90 remained in finished goods on December 31. 5. The company writes off all under-or over-applied overhead to Cost of Goods Sold at the end of the year. 6. Jobs 70,80,85, and 90 were completed during December. Only Job 90 remained in finished goods on December 31. 7. The company charges its customers 250% of total manufacturing cost. 8. Cost of goods sold to December 1 was $42,830. Using the information given, calculate the following amounts: Calculate the under-or over-applied overhead for the year. Overhead \$ What effect would this amount have on net income? Net income will be by $ eTextbook and Media