Question 31 (5 points) Which of the following is a limitation of activity-based costing? Regardless of the precision generally provided ABC will still have to include some arbitrary cost categories that are not as precise as other categories. ABC generally leads to less than optimal management decisions ABC restricts management's ability to control overhead costs More cost pools require the use of more cost drivers and more application rates Question 26 (5 points) The following information is provided by Tyler Co. related to their 2019 manufacturing operations Estimated machine hours (MH) anticipated for the entire fiscal year 2019 Actual machine hours (MH) experienced during 2019 Estimated factory overhead cost for the fiscal year 2019 Actual factory overhead cost incurred during 2019 50,000 MH 62,000 MH S 275,000 S 320,000 Based on this information did Tyler Overapply or Underapply Manufacturing Overhead in 2019 and (if so) by how much? Underapplied $ 9,000 Overapplied $36,000 Overapplied $21,000 Overapplied $76,800 Underapplied $76,800