Consider the transportation problem below. Using the Intuitive Lowest Cost method, what is the total shipping cost?

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COSTS Dest. 1 Dest. 2 Dest. 3 Dest 4 Supply
Source 1 $12 $18 $9 $11 105
Source 2 $19 $8 $30 $15 145
Source 3 $2 $10 $14 $16 50
Demand 80 60 70 90 300/300

The winston company estimates that the factory overhead for the following year will be $1,250,000. the company has decided that the basis for applying factory overhead should be machine hours, which is estimated to be 50,000 hours. the total machine hours for the year were 54,300. the actual factory overhead for the year were $1,375,000. determine the over- or underapplied amount for the year.