Brusveen corporation applies manufacturing overhead

41. Brusveen Corporation applies manufacturing overhead to jobs on the basis of direct labor-hours.
The following information relates to Brusveen for last year:
Estimated Actual
Direct labor-hours .......................... 15,000 14,800
Manufacturing overhead cost ......... $300,000 $287,120

What was Brusveen's underapplied or overapplied overhead for last year?
42. Forbes Company uses a predetermined overhead rate based on direct labor-hours to apply
manufacturing overhead to jobs. At the beginning of the period, the company estimated
manufacturing overhead would be $18,000 and direct labor-hours would be 15,000. The actual
figures were $19,500 for manufacturing overhead and 16,000 direct labor-hours. The cost records
for the period will show:
43. At the beginning of the year, manufacturing overhead for the year was estimated to be $250,860. At
the end of the year, actual direct labor-hours for the year were 20,800 hours, the actual
manufacturing overhead for the year was $245,860, and manufacturing overhead for the year was
underapplied by $10,820. If the predetermined overhead rate is based on direct labor-hours, then
the estimated direct labor-hours at the beginning of the year used in the predetermined overhead
rate must have been: