The following information was gathered for the Gophers Company: Assume the cost driver for factory overhead costs is direct labor hours. What is the amount of overapplied or underapplied? exist2, 730 underapplied exist3, 920 overapplied exist3, 920 underapplied exist2, 730 overapplied Choosing direct labor cost rather than direct labor hours as a cost driver for overhead costs implies that _____. higher paid employees use proportionately less overhead support than lower paid employees direct labor cost data is easier to obtain higher paid employees use proportionately more overhead support than lower paid employees direct labor cost data is more accurate In process costing, the journal entry to transfer completed units from Department A to Department B would include a ______. debit to Work-in-Process Inventory, Department A credit to Work-in-Process Inventory, Department B credit to Direct Materials Inventory debit to Work-in-Process Inventory, Department B