Page 2 of 12 I Christie Corporation uses direct labor-hours as the allocation base in its pecdetermined over following information rate and has the 1/1/2017 Estimated Direct labor hours 12/31/2017 Actual Direct labor hours for the year 12/31/2017 Actual Manufacturing overhead for year 18,000 DLHs 16,500 DLHs Manufacturing overhead for the year was underapplied by $702,000 $42,000 The estimated manufacturing have been overhead cost at the beginning of the year used in the predetermined overhead rate must A. $660,000 B. $811,636 C. S605.000 D. $720,000 E. None of the above 2 Suppose that Christic Corporation above used the capacity method to determine its POHR. The manufactruing overhea applied for the year would have been lower by $66000. The pre-determined overhead rate using capacity would have been: A. S 36.00 B. S 40.00 c s36.67 D S44.00 E. None of the above