The actual information pertains to the month of September. As a part of the budgeting process. Twilith Fencing Company developed the following master budget for September. Twilith is in the process of preparing the flexible budget and understanding the results. The spending variance for operating income is: $19,200 unfavorable $42,000 unfavorable $102.000 unfavorable $24,000 unfavorable Amella Company had the following information for the year: Direct materials used: $295,000 Dircet babor incurred (9,000 hours): $245,000 Actual overhead incurred: $343,000 Amelia Company used a predetermined overhead rate using estimated overhead of $320,000 and 8,000 estimated direct labor hours. How much overhead was applied during the year? $320,000 $343,000 $245,000 $360,000