Homework Answers
Manufacturing overhead applied = $249,000
Actual manufacturing overhead cost = Indirect material + Indirect labor + Other actual manufacturing overhead
= 23,000 + 14,000 + 208,000
= $245,000
Over applied manufacturing overhead = Manufacturing overhead applied - Actual manufacturing overhead cost
= 249,000 - 245,000
= $4,000
Over applied manufacturing overhead = $4,000
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