Adams Manufacturing allocates overhead to production on the basis of direct labor costs. At the beginning of the year, Adams estimated total overhead of $401,400; materials of $413,000 and direct labor of $223,000. During the year Adams incurred $424,000 in materials costs, $418,900 in overhead costs and $227,000 in direct labor costs. Compute the amount of under- or overapplied overhead for the year.

an under applied of $10,300

Explanation:

The computation of the over applied or under applied is shown below;

Difference in overhead = Actual overhead - applied overhead

= $418,900 - ($227,000 × ($401,400 ÷ $223,000))

= $418,900 - $408,600

= $10,300

Since actual overhead is more than the applied overhead so it is an under applied of $10,300

being suspected of supplying drugs means you are much more likely to be charged. the amount of drugs found on you, and whether you have a criminal record, will be taken into account when a punishment is being decided.

decisions to prosecute are taken by the public prosecution service. the maximum sentences for intent to supply drugs are: