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Question - Jayson Decorating uses a job order costing system to collect the costs of its luxury cruse liner business. Each client's job is unique. Overhead is applied to each job based on the number of man hours incurred. Listed below are data for the current year.

Budgeted overhead $840,000

Actual overhead $870,000

Budgeted man hours 40,000

Actual man hours 38,000

What is the amount of overhead applied?

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