Luthan Company uses a plantwide predetermined overhead rate of $23.40 per direct labour-hour. This predetermined rate was based on a cost formula that estimated $257,400 of total manufacturing overhead cost for an estimated activity level of 11,000 direct labourhours. The company incurred actual total manufacturing overhead cost of $249,000 and 10,800 total direct labour-hours during the period. Required: Determine the amount of manufacturing overhead cost that would have been applied to all jobs during the period. Cretin Enterprises uses a predetermined overhead rate of $8 per direct labour-hour. This predetermined rate was based on 40,000 estimated direct labour-hours and $320,000 of estimated total manufacturing overhead. The company incurred actual total manufacturing overhead costs of $298,000 and 38,500 total direct labour-hours during the period. There were no beginning inventories, and all goods produced in the period were shipped out to customers before period-end. Required: 1. Determine the amount of underapplied or overapplied manufacturing overhead for the period. Carera Corporation uses a predetermined overhead rate of $18 per direct labour-hour. This predetermined rate was based on 15,000 estimated direct labour-hours and $270,000 of estimated total manufacturing overhead. The company incurred actual total manufacturing overhead costs of $230,000 and 12,500 total direct labour-hours during the period. Required: 1. Determine the amount of manufacturing overhead applied to units of product during the period as well as the amount of over-or underapplied overhead for the period