PART IV-Work Out 1. Given the Following data for ABC manufacturing Company for the year 2014 27360 birr Work in process ending inventory. Finished good ending inventory. Cost of good sold 18240 birr 866400 birr 912000 birr Total Suppose the company incurred 200,000 birr of actual manufacturing overhead during the year, and that actual direct labor cost was birr 440,000. Suppose further that the budgeted overhead rate was 50% of direct labor cost, compute the following A. What is the overhead applied to products for 2014? B. What is the over or under applied amount? oldings for car seats. Its costing system utilizes two cost categories, and Department B.