The following calendar year information about the Tchulahota Corporation is available on December 31: 
The company applies overhead on the basis of 125% of direct labor costs.Calculate the amount of over- or underapplied overhead.
Definitions:
Memory
An essential component of computers and other devices, used to store data temporarily or permanently, for the system to access and process information.
PLC Manufacturers
Companies that design and produce Programmable Logic Controllers used in industrial control applications.
Memories
Storage areas within a computer or PLC used to hold program instructions, operational data, and other information.
Rung Condition
The current true or false state of a line of logic in ladder diagram programming.
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