登录之后可查看解析

The predetermined rate is determined at the beginning of the year using the budgeted direct labor cost ($320,000) and the budgeted overheads ($448,000). This gives us a rate of $1.40 per each direct labor dollar. Each time a direct labor dollar in incurred, the company will allocate $1.40 of overhead. Since there were direct labor costs of $345,000 during the period, this means that a total of $483,000 of overhead was applied. Since the actual overhead was only $459,000, the company has overapplied overhead of $24,000.
This is simply the difference between the budgeted and the actual overhead. This is not how over or underapplied overhead is calculated.
This is simply the difference between the budgeted and the actual overhead. This is not how over or underapplied overhead is calculated.
The amount in this answer is correct, but overhead is overapplied rather than underapplied. Overapplied overhead occurs when the amount of overhead that was applied during the period is more than the actual overhead incurred.