A contour map for a function f is shown. Use it to estimate the value of 
. 
Definitions:
Variable
Refers to a quantity that can change or vary over time or based on certain conditions.
Period
A duration of time identified for specific accounting or financial reporting purposes.
Overapplied
A situation where the overhead allocated to products is greater than the actual overhead incurred.
Underapplied
A situation where the allocated amount of manufacturing overhead costs is less than the actual overhead costs incurred.
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