Janson Incorporated produces pickup truck bumpers. Overhead is applied on the basis of machine hours required for cutting and fabricating. A predetermined overhead application rate of $10.00 per machine hour was established for 2022. Required: a. If 9.600 machine hours were expected to be used during 2022, how much overhead was expected to be incurred? b. Actual overhead incurred during 2022 totaled $122,325, and 9,400 machine hours were used during 2022. Calculate the amount of overapplied or underapplied overhead for 2022. Note: Input the amount as positive value. c. Whether the overapplied or underapplied overhead for the year is normally transferred to cost of goods sold in the income statement? Angora Creations Company manufactures wool sweaters. Costs incurred in making 9,800 sweaters in September included $36,750 of fixed manufacturing overhead. The total absorption cost per sweater was $11.35. Required: a. Calculate the variable cost per sweater. b. The ending inventory of sweaters was 1,200 units lower at the end of the month than at the beginning of the month. By how much and in what direction (higher or lower) would cost of goods sold for the month of September be different under variable costing than under absorption costing? c. Express the sweater cost in a cost formula. Complete this question by entering your answers in the tabs below. Calculate the variable cost per sweater. Note: Round intermediate calculations and final answer to 2 decimal places