Neptune Inc The Total Underapplied or Overapplied Factory Overhead in April for Following

question 23

Multiple Choice

Neptune Inc. uses a standard cost system and has the following information for the most recent month, April: $\begin{array}{lr}\text { Actual direct labor hours (DLHs) worked } & 17,000 \\\text { Standard DLHs allowed for good output produced this period } & 18,000 \\\text { Actual total factory overhead costs incurred } & \$ 45,400 \\\text { Budgeted fixed factory overhead costs } & \$ 10,800 \\\text { Denominator activity level, in direct labor hours (DLHs) } & 15,000 \\\text { Total factory overhead application rate per standard DLH } & \$ 2.70\end{array}$ The total underapplied or overapplied factory overhead in April for Neptune, Inc., to the nearest whole dollar, was:

• A) $1,900 underapplied.
• B) $1,900 overapplied.
• C) $3,200 underapplied.
• D) $3,200 overapplied.
• E) $5,100 overapplied.

---

Definitions:

Nursery School

An educational establishment or learning space offering early childhood education to children before they begin compulsory education at primary school.

Anxiety Disorders

Mental health disorders characterized by excessive fear, worry, and anxiety that interfere with daily activities.

Early-Maturing Girls

Girls who undergo physical changes of puberty earlier than the average age for their gender, which can have various psychological and social impacts.

Late-Maturing Boys

Boys who experience physical development and puberty later than the average age, which may affect their social and psychological experience.