Shavon Inc. is an advertising company. It estimated the overhead costs for March, 2014, to be $950,000 and direct labor hours to be 5,000 hours. In March, it incurred overhead costs of $1,150,000 and 5,100 labor hours. What is the overapplied or underapplied overhead for Shavor Inc. for March, 2014? (2 Points) [ [ $19,000 underapplied $181,000 underapplied $19,000 overapplied $181,000 overapplied 5. Which of the following is _not_ a reason to classify costs as either product or period costs? (1 Point) Work in Process Inventory. 42. Siemone Corporation's overhead budget for 2013 was as follows: 150,000 units were produced in 2013. Direct labor cost is $42,000,000. For both 2013 and 2014, each unit required 4 direct labor hours at $14 per hour. In 2014, property taxes, insurance, and depreciation are expected to stay at 2013 levels. Utilities costs vary proportionally with units produced. Factory supervision increases by increments of $45,000 for every 300,000 increase in direct labor hours. The 2014 expected production is 1,200,000 units. What will be the value for utilities of Emerald in the 2014 overhead budget? (2 Points) $250,000 $450.000 $400,000 $650,000