The following data pertain to the Oneida Restaurant Supply Company for the year just ended. Budgeted sales revenue $ 205,000 Actual manufacturing overhead 340,000 Budgeted machine hours (based on practical capacity) 10,000 Budgeted direct-labor hours (based on practical capacity) 20,000 Budgeted direct-labor rate $ 14 Budgeted manufacturing overhead $ 364,000 Actual machine hours 11,000 Actual direct-labor hours 18,000 Actual direct-labor rate $ 15 2. Calculate the overapplied or underapplied overhead for the year using each of the following cost drivers. (Round intermediate calculation to 2 decimal places.) The following data pertain to the Oneida Restaurant Supply Company for the year just ended. Budgeted sales revenue $ 205,000 Actual manufacturing overhead 340,000 Budgeted machine hours (based on practical capacity) 10,000 Budgeted direct-labor hours (based on practical capacity) 20,000 Budgeted direct-labor rate $ 14 Budgeted manufacturing overhead $ 364,000 Actual machine hours 11,000 Actual direct-labor hours 18,000 Actual direct-labor rate $ 15

2. Calculate the overapplied or underapplied overhead for the year using each of the following cost drivers. (Round intermediate calculation to 2 decimal places.)

A. Machine Hours B. Direct Labor Hours C. DIrect Labor Dollars