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:

Below Threshold

Refers to stimuli that are too weak in intensity to evoke a perceptible response or awareness.

Barely Perceptible

Something so slight or minimal that it is almost impossible to notice or detect.

Light Waves

The form in which light travels, consisting of oscillating electric and magnetic fields, which allows it to propagate through various mediums, including a vacuum.

Amplitude

The height of a wave from the middle to the crest (top) or trough (bottom), measuring the strength or intensity of the wave.