Question $28$

Cribb Corporation uses direct labor$-$hours in its predetermined overhead rate. At the

beginning of the year, the estimated direct labor$-$hours were $17,900$ hours and the total

estimated manufacturing overhead was $$341,890.$ At the end of the year, actual direct labor$-$

hours for the year were $16,700$ hours and the actual manufacturing overhead for the year was

$$336,890.$ Overhead at the end of the year was:

$$22,920$ underapplied

$$17,920$ overapplied

$$17,920$ underapplied

$$22,920$ diverapplied