Mansfield Corporation estimates its manufacturing overhead costs to be $160,000 and its direct labor costs to be $320,000 for 2019. The actual manufacturing labor costs were $80,000 for job 1, $120,000 for job 2 and $160,000 for job 3 during 2019. Manufacturing overhead is applied to jobs on the basis of direct labor costs using a predetermined overhead rate. The actual manufacturing overhead cost for the year was $172,000.

6. The amount of overhead assigned to Job 3 during 2007 was: a. $80,000 b. $320,000 c. $160,000 d. $71,110

7. The amount of the manufacturing overhead variance during 2019 was: a. $8,000 Overapplied b. $12,000 Overapplied c. 12,000 Underapplied d. $8,000 Underapplied