Sutherland Company Listed the Following Data for 2019 If Overhead Is Applied Based on Direct Labor Hours, the Budgeted

question 70

Multiple Choice

Sutherland Company listed the following data for 2019: $\begin{array}{lr}\text { Budgeted factory overhead } & \$ 2,100,000 \\\text { Budgeted direct labor hours } & 89,000 \\\text { Budgeted machine hours } & 51,000 \\\text { Actual factory overhead } & 2,201,000 \\\text { Actual direct labor hours } & 83,700 \\\text { Actual machine hours } & 48,900\end{array}$ If overhead is applied based on direct labor hours, the overapplied/underapplied overhead is:

• A)$214,376 underapplied.
• B)$214,376 overapplied.
• C)$256,312 underapplied.
• D)$256,312 overapplied.
• E)$225,680 underapplied.

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Definitions:

Specifiers

Further descriptors of a patient’s condition that capture the natural variation in the expression of affective disturbances, and therefore increase the specificity of diagnoses by conveying important information about salient features that might be otherwise overlooked. For example, one specifier used in conjunction with a diagnosis of major depressive disorder is “with melancholic features.”

Specific Phobia

An intense, irrational fear of specific objects, situations, or activities that poses little to no actual danger.

DSM-5

The DSM-5 is a manual utilized by medical professionals as a definitive source for the diagnosis of mental health conditions.

Generalized Anxiety Disorder

A mental health disorder characterized by persistent and excessive worry about various aspects of life, not confined to any one specific issue.