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XYZ Company applies overhead to jobs using direct labor cost as an activity. For the month of September, XYZ Companyestimated it would use $13,600 of

XYZ Company applies overhead to jobs using direct labor cost as an activity. For the month of

September, XYZ Companyestimated it would use $13,600 of direct labor and incur $17,000 of

manufacturing overhead cost. The actual results reportedby XYZ Companyfor September

included$11,500 in manufacturing overhead cost and$12,000 of direct labor.For the month

of September, overhead was:

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