Molzahn Corporation is a manufacturer that uses job-order costing. The company closes out any overapplied or underapplied overhead to Cost of Goods Sold at the end of the year. The company has supplied the following data for the just completed year: 
Results of operations:
Manufacturing overhead is overapplied or underapplied by: (Do not round your intermediate calculations.)
Definitions:
Market Scope
Describes the extent and range of products and services a business offers, as well as the geographic and demographic characteristics of the market it aims to serve.
Competitive Advantage
Competitive advantage is the attribute that allows an organization to outperform its rivals, gained through offering greater value to consumers or operating more efficiently.
Strategic Leadership
The ability of influencing others towards the achievement of organizational goals through long-term visioning and by setting a high-level strategic direction.
Corporate Governance
The framework of rules, practices, and processes by which a company is directed and controlled.
Q24: Gilchrist Corporation bases its predetermined overhead rate
Q35: Chavez Corporation reported the following data for
Q98: Tarrant Corporation has two manufacturing departments--Casting and
Q111: Stockman Incorporated has provided the following data
Q126: Vallin Manufacturing Corporation's beginning work in process
Q135: Bolander Corporation uses a job-order costing system
Q160: Morataya Corporation has two manufacturing departments--Machining and
Q214: Fuller Corporation uses the weighted-average method in
Q217: Dagostino Corporation uses a job-order costing system.
Q231: On November 1, Arvelo Corporation had $32,000