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The Following Information Is Provided -Refer to the Figure

question 26

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The following information is provided:
 Estimated manufacturing overhead $690,000 Estimated machine hours 46,000 Actual machine hours worked 50,000 Actual costs incurred:  Indirect materials $170,000 Indirect labour 230,000 Utilities 120,000 Insurance 100,000 Rent 80,000\begin{array}{lr}\text { Estimated manufacturing overhead } & \$ 690,000 \\\text { Estimated machine hours } & 46,000 \\\text { Actual machine hours worked } & 50,000\\\\\text { Actual costs incurred: }\\\text { Indirect materials } & \$ 170,000 \\\text { Indirect labour } & 230,000 \\\text { Utilities } & 120,000 \\\text { Insurance } & 100,000 \\\text { Rent } & 80,000\end{array}
-Refer to the figure.What is the amount of overapplied or underapplied overhead?


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