The following budget data are available for Happy Company: 
If factory overhead is to be applied based on direct labor hours as the cost allocation base for the predetermined overhead rate, the amount of overhead applied into production is
Definitions:
Detail Work
The aspect of a job focusing on meticulous and fine tasks, requiring attention to small elements or aspects of the work to ensure quality and accuracy.
Controlling Function
The management activity that monitors performance, compares it with goals, and takes corrective action as needed.
Supervising
The act of overseeing, directing, and managing the work and performance of others, often in a workplace setting.
Developing People
Fostering growth and improvement in individuals within an organization through training, mentoring, and providing opportunities for professional development.
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