Mesa Corp. allocates overhead to production on the basis of direct labor costs. Mesa’s total estimated overhead is $390,000 and estimated direct labor is $260,000. Determine the amount of overhead applied to a job which used $21,000 of direct labor.

Heather has been an active participant in a defined benefit plan for 19 years. during her last 6 years of employment, heather earned $42,000, $48,000, $56,000, $80,000, $89,000, and $108,000, respectively (representing her highest-income years). calculate heather’s maximum allowable benefits from her qualified plan (assume that there are fewer than 100 participants). assume that heather’s average compensation for her three highest years is $199,700. calculate her maximum allowable benefits.