QUESTION 32 The direct materials used by a jewelry store to create specialty wedding rings would be considered Overhead. Period costs Fixed costs. Variable costs. QUESTION 33 Dennis Company uses a POHR based on direct labor-hours. The POHR rate was determined by using an estimate of $240,030 of total manufacturing overhead with an estimated activity level of 12,700 direct labor hours At year end, it was determined that actual total manufacturing overhead costs were $237,000 with 12,200 total direct labor-hours during the period. As a result, the overhead was Overapplied by $9,450 Underapplied by 56,420 Overapplied by 516032. Underapplied by $3,030, Overapplied by 55,600