Question

Determine missing amounts to complete the following table:

A: (Actual MOH: $100,000) (Applied MOH: $105,000) Needs over/underapplied and amount

B: (Actual MOH: $79,000) Needs applied MOH (Underapplied) (Amount: 1,000)

C: Needs actual MOH (Applied MOH: $261,300) (Overapplied) (14,000)

D: (Actual MOH: $141,000) (Applied MOH: $135,000) Needs over/underapplied and amount

Answer 1

Case	Actual MOH	Applied MOH	Over/Underapplied	Amount
A	100,000	105,000	Overapplied	5,000
B	79,000	78,000	Underapplied	1,000
C	247,300	261,300	Overapplied	14,000
D	141,000	135,000	Underapplied	6,000

If applied overhead > actual overhead, resulting amount would be overapplied.

If applied overhead < actual overhead, resulting amount would be underapplied.