The Brookstone Company produces 9 volt batteries and AAA batteries. The Brookstone Company uses a plantwide rate to apply overhead based on direct labor hours. The following data is given:

Actual Overhead	$325,000
Estimated Overhead	$350,000
Estimated Activity:
9 volt battery	100,000 direct labor hours
AAA battery	400,000 direct labor hours
Actual Activity:
9 volt battery	125,000 direct labor hours
AAA battery	400,000 direct labor hours
Units Produced:
9 volt battery	500,000
AAA battery	250,000

How much was overhead over/underapplied?

a.$42,500

b.$25,000

c.$17,500

d. None of these choices are correct.

A computerized information system that strives to input data once and to make it available to people across the company for different purposes is called a:

a. internal accounting system

b. cost management information system

c. financial accounting information system

d. enterprise resource planning system

Which of the following is NOT provided by cost accountants?

a. cost information in accordance with GAAP

b. financial information for external users

c. cost information about products, customers, and services

d. cost information about processes and activities