ng overhead was $259,8.40. At the end of the year, actual direct were 10,800 hours and the actual manufacturing overhead for 21. Crinks Co rporation uses direct labor-hours in its predetermined overhead rate. At the ing of the year, the estimated direct labor-hours were 11,200 hours and the total estimated manufacturing over labor-hours for the year the year was $254,840. Overhead at the end of the year was A. $4,280 overapplied B. S9.280 overapplied C. $9,280 underapplied D. $4,280 underapplied hen there is a production constraint, a company should emphasize the products 22. W with: A. the highest unit contribution margins B. the highest contribution margin ratios C. the highest contribution margin per unit of the constraincd resource D. the highest contribution margins and contribution margin ratios. 23. Supreme Celery Corporation manufactures four celery based products. Floods and fire on the west coast are going to cause a shortage of celery for Supreme next mon Information related to the four celery products that it produces are shown below. The numbers relate to the cost per case and the amount of celery per case of product: Jelly Cracker Soup Snack Bars Spread $32 $22 $65 $50 38 Sales price Variable costs. $40 $34 $35 $27 Pounds of celery required..18 20 28 To maximize profit next month, in what order would it be best for Supreme to schedule production (first to last)? A. Jelly, Cracker Spread, Soup, Snack Bars B. Jelly, Snack Bars, Cracker Spread, Soup C. Cracker Spread, Snack Bars, Jelly, Soup D. Snack Bars, Jelly, Soup, Cracker Spread 24. Breda Corporation uses activity-based costing to determine product costs for external financial reports. Activity rates computed at the beginning of the year are used to apply manufacturing overhead costs to products. The company has provided the following data concerning its activity-based costing system. The data used to develop activity rates were