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Pane Company uses a job costing system and applies overhead to products on the basis of direct labor cost. Job No.?75, the only job in process on January 1, had the following costs assigned as of that date:? direct materials, $40,000; direct labor, $80,000; and factory overhead, $120,000. The following selected costs were incurred during the year:  Pane’s profit plan for the year included budgeted direct labor of $320,000 and overhead of $448,000. Assuming no work-in-process on December 31, Pane’s overhead for the year wasA. $11,000 overapplied. B. $24,000 overapplied. C. $11,000 underapplied. D. $24,000 underapplied. |