Bard Manufacturing uses a job order costaccounting system. During one month Bard purchased $189,000 of raw materials oncredit; issued materials to production of $214,000 of which $11,000 wereindirect. Bard incurred a factory payroll of $158,000, paid in cash, of which$21,000 is classified as indirect labor. Bard uses a predetermined overheadapplication rate of 150% of direct labor cost. If Bard incurred total overheadcosts of $194,800 during the month, compute the amount of under- or overappliedoverhead:

And the answer is? What do you think? Happy to look over your calculations. Don't let the detail confuse you