Solo Manufacturing company applies manufacturing overhead on the basis of machine hours. At the beginning of the year, the company estimated its total overhead cost to be $117,900 and machine hours to be 17,800. Actual manufacturing overhead was $90,100 and actual machine hours was 19,770 Compute the applied manufacturing overhead. Leonard Company has the following costs in its manufacturing company Factory rent $3,707 Direct labor 5,048 Indirect materials 629 Direct materials used 6,262 Sales commissions 2,057 Factory manager's salary Advertising 2,911 731 What are Leonard Company's period costs