Catherine Company uses a predetermined overhead rate based on direct labor hours to apply manufacturing overhead to jobs. Last year, the company worked 57,000 actual direct labor hours and incurred ₱345,000 of actual manufacturing overhead cost. The Company had estimated that it would work 55,000 direct labor hours during the year and incur ₱330,000 of manufacturing overhead cost. The company's manufacturing overhead cost for the year was:   A. Overapplied by ₱3,000 B. Overapplied by ₱15,000 C. Underapplied by ₱3,000 D. Underapplied by ₱15,000

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Catherine Company uses a predetermined overhead rate based on direct labor hours to apply manufacturing overhead to jobs. Last year, the company worked 57,000 actual direct labor hours and incurred ₱345,000 of actual manufacturing overhead cost. The Company had estimated that it would work 55,000 direct labor hours during the year and incur ₱330,000 of manufacturing overhead cost. The company's manufacturing overhead cost for the year was:
 
A. Overapplied by ₱3,000
B. Overapplied by ₱15,000
C. Underapplied by ₱3,000
D. Underapplied by ₱15,000
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