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During 2020, Crema Manufacturing Expected Job 59 to Cost $300,000

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During 2020, Crema Manufacturing expected Job 59 to cost $300,000 of overhead, $500,000 of material, and $200,000 in labour.Crema applied overhead based on direct labour cost.Actual production required an overhead cost of $280,000, $550,000 in materials used; and $220,000 in labour.All of the goods were completed.How much is the amount of over-/under-applied overhead?

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Definitions:

EEG

Electroencephalogram, a test that measures electrical activity in the brain.

Deep Sleep

A stage of sleep characterized by slow brain waves, known as delta waves, minimal physiological activity, and difficulty waking up; important for restorative processes.

Cerebral Aqueduct

The narrow channel in the brain connecting the third and fourth ventricles, allowing cerebrospinal fluid to flow between them.

Fourth Ventricle

A passageway within the brain that allows for the flow of cerebrospinal fluid between the brain's canals and the subarachnoid space.

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