Cost Management: A Strategic Emphasis 7th Edition by Edward Blocher,David Stout ,Paul Juras,Gary Cokins

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Assume that actual overhead is $613,000 in a given year, the overhead rate is $10 per unit, 60,000 units were sold, and 59,000 units were produced. For the end of the year, is overhead underapplied or overapplied, and by how much