XYZ Company applies overhead to jobs using direct labor cost as an activity. For the current year, XYZ's estimated overhead was $250,000 whlle the actual overhead cost totaled $265,000. XYZ's estimated direct labor cost was $500,000 and the actual direct labor cost amounted to $510,000. For the current year, overhead was: O under-applied by $10,000 O under-applied by $15,000 O under-applied by $20,000 O under-applied by $25,000 O over-applied by $10,000 O over-applied by $15,000 Oover-applied by $20,000 Oover-applied by $25,000 none of the above are correct Pure Water Products produces a water filter that attaches to the faucet and cleans all water that passes through the faucet. During 201 9, 38,000 units of the water filter were sold to customers. Information rela ted to the water filter product appears below: Contribution margin Variable costs ... Fixed costs (in total) $28.30 per unit $43.20 per unit $833, 220 Calculate the number of units of the water filter that Pure Water Products needed to sell in 2019 in order to earn a net income equal t o 18% of sales. Pure Water Products produces a water filter that attaches to the faucet and cleans all water that passes through the faucet. During 2019, 38,000 un its of the water filter were sold to customers. Information related to the water filter product appears below: $28.30 per unit $43.20 per unit $833,220 Contribution margin Variable costs Fixed costs (in total) For 2020, Pure Water is considering buying new production equipment. Th e new equipment will increase fixed costs by $33,085 per year and will decrease the variable cost of the water filter by $2.75 per unit. Assume the new production equipment is purchased. Cal culate the number of units of the water filter that Pure Water Products needs to sell in 202 in order to earn the same net income that was earned in 2019