Two production departments: cutting and assembly.

The company uses a normal costing system, and each department applies overhead based on a different cost driver

The following information was taken from the latest accounting period. Estimated number of Estimated activity Estimated Actual Department activity units per manufacturing Actual activity Actual tables cost driver level table overhead cost level manufactured Cutting Machine hours 5.000 2 $350,000 $375,000 4,200 2,400 Assembly Direct labour hours 10,000 4 $190,000 $180,000 11,000 2,400 Which of the following statements regarding overhead costs is true? a) Total overhead is overapplied by $52,000. b) The actual cost per table is lower than the estimated cost. 0) The cutting department overhead is underapplied by $31,000. d) The estimated cost per table is $225