Cavy Company estimates that the factory overhead for the following year will be $1,246,400. The company has decided that the basis for applying factory overhead should be machine hours, which is estimated to be 30,400 hours. The machine hours for the month of April for all of the jobs were 3,570. If the actual factory overhead for April totaled $148,858, determine the over- or underapplied amount for the month. Enter the amount as a positive number. $fill in the blank 1

Cash flows during the first year of operations for the harman-kardon consulting company were as follows: cash collected from customers, $360,000; cash paid for rent, $44,000; cash paid to employees for services rendered during the year, $124,000; cash paid for utilities, $54,000.in addition, you determine that customers owed the company $64,000 at the end of the year and no bad debts were anticipated. also, the company owed the gas and electric company $2,400 at year-end, and the rent payment was for a two-year period.calculate accrual net income for the year.