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the estimates of the manufacturing overhead and of machine hours were made at the be 633951

Acton Corporation, which applies manufacturing overhead on the basis of machine-hours, has provided the following data for its most recent year of operations.

Estimated manufacturing overhead

$139,080

Estimated machine-hours

3,800

Actual manufacturing overhead

$137,000

Actual machine-hours

3,780

The estimates of the manufacturing overhead and of machine-hours were made at the beginning of the year for the purpose of computing the company”s predetermined overhead rate for the year.

The overhead for the year was:

A) $732 underapplied

B) $1,348 underapplied

C) $732 overapplied

D) $1,348 overapplied

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