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I'm having trouble calculating the value for this problem: Exercise 4-4 Determine Underapplied or Overapplied Overhead [LO4-4]. This site gives the answer, but not how

I'm having trouble calculating the value for this problem: Exercise 4-4 Determine Underapplied or Overapplied Overhead [LO4-4]. This site gives the answer, but not how it gets to it. And the book isn't clear...

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