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During 2015, Wendy Company applied overhead

During 2015, Wendy Company applied overhead using a job-order costing system at a

rate of $16 per direct labor hour. Estimated direct labor hours for the year were 110,000, and estimated overhead for the year was $1,760,000. Actual direct labor hours for 2015 were 140,000, and actual overhead was $2,120,000. What is the amount of under- or over-applied overhead for the year?

 
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