Wert Corporation uses a predetermined overhead rate based on direct labor cost to apply manufacturing overhead to jobs. Last year, the company's estimated manufacturing overhead was $1, 200,000 and its estimated level of activity was 50,000 direct labor-hours. The company's direct labor wage rate is $12 per hour. Actual manufacturing overhead amounted to $1, 240,000, with actual direct labor cost of $650,000. For the year, manufacturing overhead was: A. overapplied by $60,000 B. underapplied by $60,000 C. overapplied by $40,000 D. underapplied by $44,000 Crinks Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 11, 200 hours and the total estimated manufacturing overhead was $259, 840. At the end of the year, actual direct labor-hours for the year were 10, 800 hours and the actual manufacturing overhead for the year was $254, 840. Overhead at the end of the year was: A. $4, 280 overapplied B. $9, 280 overapplied C. $9, 280 underapplied D. $4, 280 underapplied Compton Company uses a predetermined overhead rate in applying overhead to production orders on a labor cost basis in Department A and on a machine-hours basis in Department B. At the beginning of the most recently completed year, the company made the following estimates: What predetermined overhead rate would be used in Department A and Department B, respectively? A. 83% and $5 B. 83% and $3 C. 120% and $3 D. 83% and $4