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Value Premium performs market research for consumer product companies across the country. The company conducts telephone surveys and gathers consumers together in focus groups to review foods, cleaning products, and toiletries. Value Premium uses a normal-costing system with one direct-cost pool, labor, and one indirect-cost pool, general overhead. General overhead is allocated to each job based on 180% of direct labor cost. Actual overhead equaled allocated overhead as of April 30, 2017. Actual overhead in May was $154,520. (Click the icon for additional information about Value Premium.) Beginning-Jobs in Progress (1) Direct-labor cost in-May (2) General overhead cost applied in May (3) Total cost (4) (2) + (3) (4) (1) Job Glitter Toothpaste + $10,860 Studa Organic Salsa+ $0 + Total cost + $10.860 $35,000 $22,300 + $57,300 $63,000 $40,140 $103,140 $108,8604 $62.4401 $171,3001 - (1) + + + + (4)1 Job Munchy Candy Bars Zest-Dish Liquid Total cost $61,220 + $0.00+ $61,220 $19.000 + $5,100+ $24.100 $34,200 $9,1804 $39,520 $114,4201 $14,2801 $128,7009 - + + Total Allocated overhead (or-Overhead allocated) Formula =-Overhead-allocated in-May+Overhead allocated-in-May = Total-Allocated overhead (or-Overhead-allocated) in Mayf 1 = $103.140 + $39,5209 = $142,6609 Underallocated/(Overallocated) manufacturing overhead Formula =-Actual manufacturing overhead-cost (or Actual-overhead cost) ---Allocated manufacturing overhead-cost (or Allocated-overhead cost) (Total Allocated overhead-in-May) =-Underallocated/ (Overallocated) manufacturing overhead-(manufacturing overhead) cost =-$154,520-$142,6609 =$11,8601 The overhead-cost (or overhead indirect cost, manufacturing overhead cost) difference (variance) is underallocated by $11,860, calculated using the normal costing method, because, $142,660, the allocated amount of indirect costs in an accounting period is smaller than, $154,520, the actual (incurred) amount