It is easiest for management to deal with resistance when it is ) concealedb) deferredc) passived) implicite) overt

Overt

Explanation: In simple words overt refers to a situation when a threat is hidden and not visible in a plain sight.

Resistance to change by employees is threat to any organisation as it can  heavily affect the operations or can fail the benefit of change that were expected.

If such a threat remains secret then it would not be possible for the management to take corrective action to win the confidence  of employees.

Hence the correct option is E.

Overhead at the end of the year was $5,568 under applied.

Explanation:

For computing the overhead for the end of the year, first, we have to compute the predetermined overhead rate which equals to

= (Total estimated manufacturing overhead) ÷ (estimated direct labor-hours)

= $506,688 ÷ 21,840 hours

= $23.2

Now we have to find out the actual overhead which equals to

= Actual direct labor-hours × predetermined overhead rate

= 21,600 hours × $23.2

= $501,120

So, the ending overhead = Actual manufacturing overhead -  Actual overhead

= $506,688 - $501,120

= $5,568

This amount reflects that the overhead is under applied