Rist corporation uses a predetermined overhead rate based on machine-hours to apply manufacturing overhead to jobs. the corporation estimated that it would incur $255,000 in manufacturing overhead during the year and that it would work 100,000 machine-hours. the corporation actually worked 105,000 machine-hours and incurred $270,000 in manufacturing overhead costs. by how much was manufacturing overhead underapplied or overapplied for the year? (round your intermediate calculations to 2 decimal places.)

The cook corporation has two divisions--east and west. the divisions have the following revenues and expenses: east westsales $ 603,000 $ 506,000 variable costs 231,000 300,000 traceable fixed costs 151,500 192,000 allocated common corporate costs 128,600 156,000 net operating income (loss) $ 91,900 $ (142,000 )the management of cook is considering the elimination of the west division. if the west division were eliminated, its traceable fixed costs could be avoided. total common corporate costs would be unaffected by this decision. given these data, the elimination of the west division would result in an overall company net operating income (loss) of: multiple choice$91,900$(64,100)$(142,000)$(50,100)