The controller has asked you to examine different distribution methods for applying factory overhead to the various production orders that are processed during a year.
The following information was taken from the annual budget: 
a.Determine the following factory overhead application rates under each of the following methods:(1)Direct labor cost(2)Direct labor hours(3)Machine hours
b.Determine the under- or overapplied factory overhead under each of the following methods:(1) Direct labor cost(2) Direct labor hours(3) Machine hours
Definitions:
Conflict Defusing
Strategies or actions taken to reduce tensions, misunderstandings, or hostilities in a situation to prevent escalation.
Third-Party Involvement
The involvement of an external party in negotiations or conflict resolution who is not directly involved in the dispute.
Indirect Pressure
A subtle or non-explicit form of influence exerted to persuade or coerce someone into a decision or action.
Holding Out
The act of not agreeing or yielding in a negotiation or discussion, with the aim of achieving a more favorable outcome.
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