Answer
The under-applied (overapplied) manufacturing overhead = $\$50,000$
It did change, because the overhead rate has increased to $5.00, and that has a direct effect on the manufacturing overhead.
Work Step by Step
As given above
Managerial Accounting (15th Edition)
by Garrison, Ray; Noreen, Eric, Brewer, Peter
Published by
McGraw-Hill Education
ISBN 10:
007802563X
ISBN 13:
978-0-07802-563-1
Chapter 3 - Job-Order Costing - Applying Excel - Required - Page 114: 1
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