The following accounts are from last year's books at Sharp Manufacturing:

Sharp uses job$-$order costing and applies manufacturing overhead to jobs based on direct labor costs. What is the manufacturing overhead overapplied or underapplied for the year?

A$.$ $$7,900$ underapplied

B$.$ $$27,900$ underapplied

C$.$ $$7,900$ overapplied

D$.$ $$27,900$ overapplied

$18.$ Creswell Corporation's fixed monthly expenses are $$29,500$ and its contribution margin ratio is $62\%.$ Assuming that the fixed monthly expenses do not change, what is the best estimate of the company's net operating income in a month when sales are $$91,000?$

A$.$ $$61,500$

B$.$ $$56,420$

C$.$ $$26,920$

D$.$ $$5,080$