Brister Incorporated has provided the following data concerning its overhead variances for the most recent period: Variable overhead rate variance$9,600U Variable overhead efficiency variance$3,696F Fixed overhead budget variance$14,000U Fixed overhead volume variance$12,768F ?The total manufacturing overhead is underapplied or overapplied by how much?
A. $27,296 Overapplied
B. $7,136 Overapplied
C. $27,296 Underapplied
D. $7,136 Underapplied
Answer: D
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