32T mm Keen and Shaler n e d enis based on direct labor tours using amal me they compiled the following information regarding hours worked and cost Actual direct labor hours Actual overhead casts Estimated direct labor hours Estimated overhead costs 900 hours $7.200 1.000 hours 59.000 For June, overhead was a $720 overapplied b. $720 underapplied c. $900 underapplied d. $900 overapplied e. None of the answer choices is correct. 33. When using a job cost system, which of the following will not appear on a job cost sheet? a. Direct labor. b. Direct materials. c. Actual manufacturing overhead incurred. d. Manufacturing overhead applied. e. None of the answer choices is correct. 34. If the Manufacturing Overhead account has a credit balance after overhead has been applied to products, manufacturing overhead: a has been closed. b. has been applied incorrectly. c. is underapplied. d. is overapplied. e. None of the answer choices is correct. 55. If a processing department has no beginning WIP Inventory, and the ending WIP Inventory is 100% complete as to material costs, the number of equivalent units for material costs is: a. always equal to zero. b. equal to the units completed. c. less than the units placed into the process. d. equal to the units placed into the process. e. None of the answer choices is correct. 56. Equivalent units are usually applied to: a. only direct materials and direct labor. b. only direct materials and overhead. c. only direct labor. d. direct materials, direct labor, and overhead. e. None of the answer choices is correct