points Exercise 19-12 Adjusting factory overhead LO P4 Marsh Ellis Home Concert Builders Promotions 12.700 s 7,400 Actual indirect materials costs Actual indirect labor costs 55,200 46,500 Other overhead costs 16.400 48,900 Overhead applied 91,900 97, 100 Marsh Concert Promotions Determine whether overhead is overapplied or underapplied. Factory overhead Applied overhead Direct labor cost Estimated overhead Indirect labor Indirect materials Other overhead costs over applied overhead Underapplied overhead