Crich Corporation Uses Direct Labor-Hours in Its Predetermined Overhead Rate

Multiple Choice

Crich Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 22,180 hours and the total estimated manufacturing overhead was $589,988. At the end of the year, actual direct labor-hours for the year were 22,150 hours and the actual manufacturing overhead for the year was $589,988. Overhead at the end of the year was: (Do not round intermediate calculations.)

A) $848 overapplied
B) $848 underapplied
C) $798 underapplied
D) $798 overapplied