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Mango Company applies overhead based on direct labor costs. For the current year, Mango Company estimated total overhead costs to be $300, 000, and direct labor costs to be $150, 000. Actual overhead costs for the year totaled $330, 000, and actual direct labor costs totaled $170, 000. At year-end, Factory Overhead account is: a. Overapplied by $10, 000 b. Overapplied by $170, 000. c. Underapplied by $10, 000.
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