Before the year began, Jupiter Manufacturing estimated that manufacturing overhead for the year would be $200,600 and that 25,600 direct labor hours would be worked. Actual results for the year included the following: Actual manufacturing overhead cost $182,500 Actual direct labor hours 20,000 If the company allocates manufacturing overhead based on direct labor hours, the manufacturing overhead for the year would have been ? (Round intermediary calculations to the nearest cent.) A. $18,100 overallocated. B. $18,100 underallocated. C. $25,700 overallocated. D. $25,700 underallocated.

Acontractor was awarded a purchase order for commercial items for $1.5 million under the authority of far subpart 13.5. the purchase order was issued in november 2010 and containedall applicable clauses that were current as of the date of the purchase order. under the purchase order, the contractor is required to comply with a small business subcontracting plan that contains all of the required elements. which of the following is true? a.the contractor must submit a standard form 294, subcontracting report for individual contracts. b.the contractor must submit an individual subcontracting report through the electronic subcontracting reporting system (esrs). c.the contractor may submit either an sf 294 or report its subcontracting through esrs. d.the contractor is not required to submit any subcontracting reports.