A manufacturer of industrial equipment has a standard costing system based on standard direct labor-hours (DLHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below: 
The following data pertain to operations for the most recent period: 
-How much overhead was applied to products during the period to the nearest dollar?
Definitions:
Psychoanalytic Perspective
A framework in psychology which posits that human behavior is influenced by unconscious motives and conflicts.
Fixated
Describes a psychological state or condition where an individual becomes obsessively focused on an object, subject, or activity.
Oral Stage
A phase in Freud's psychosexual development theory occurring from birth to about 18 months, where an infant's pleasure centers on the mouth.
Defense Mechanisms
Unconscious psychological strategies brought into play by the mind to manipulate, deny, or distort reality in order to defend against feelings of anxiety and unacceptable impulses.
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