357. If an actual indirect cost incur is $35000 and indirect cost allocated is $43000, then under allocated indirect cost will be

By /
$78,000
($78,000)
($8,000)
$8,000
✅ The correct answer is C.
Under allocated indirect cost = Actual indirect cost incur – Indirect cost allocated = $35000 – $43000 = -$8000

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