What is amount of under or over applied overhead for year

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During 2007, Kent Company applies overhead using a normal costing system at a rate of $12 per direct labor hours. Estimated direct labor hours for the year were 150,000, estimated overhead for the year was $1,800,000. Actual direct labor hours for 2007 were 140,000 and actual overhead was $1,700,000. What is the amount of under or over applied overhead for the year?

Reference no: EM131812406

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