value 1000 polnts Determine missing amounts to complete the

value: 10.00 polnts Determine missing amounts to complete the following table: se Actual MOH Applied MOH OveriUnderapplied:Amount S100,000 105.000 79.000 Underapplied 1,000 261,300 Overapplied 14.000 141.000 135,000

Solution

Manufacturing overhead Over applied = Applied MOH – Actual MOH

A negative value of Above equation represents MOH Under applied

Case A

Manufacturing overhead Over applied = $105,000 - $100,000

= $5,000 Over Applied

Case B

- $1,000 = Applied MOH – Actual MOH

So, - $1,000 + $79,000 = Applied MOH

So, Applied MOH = $78,000

Case C

$14,000 = $261,300 – Actual MOH

So, Actual MOH = $261,300 - $14,000

= $ 247,300

Case D

= $135,000 - $141,000

= - $6,000

So, This represents MOH Under applied by $6,000