Armour, Inc

question 59

Multiple Choice

Armour, Inc., an advertising agency, applies overhead to jobs on the basis of direct professional labor hours. Overhead was estimated to be $150,000, direct professional labor hours were estimated to be 15,000, and direct professional labor cost was projected to be $225,000. During the year, Armour incurred actual overhead costs of $146,000, actual direct professional labor hours of 14,500, and actual direct labor cost of $222,000. By year-end, the firm's overhead was:

• A) $1,000 underapplied.
• B) $1,000 overapplied.
• C) $4,000 underapplied.
• D) $4,000 overapplied.
• E) $5,000 underapplied.

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Definitions:

Fostering Dependency

The act of encouraging someone to remain dependent on another for emotional support, care, or sustenance.

Quick Solutions

Rapid responses or fixes to problems, which may not address underlying issues but aim to immediately alleviate symptoms or challenges.

Desired Outcomes

The specific goals or results that one aims to achieve through a course of action or intervention.

Helping Process

A structured sequence of actions or interventions designed to provide assistance or support to someone in need.