On January 1, VYLGHA946 Corp. estimated its total overhead for the upcoming year to be $300,000 and its total machine hours to be 25,000. VYLGHA946's actual machine hours for the year were 28,360. The...

Extracted text: On January 1, VYLGHA946 Corp. estimated its total overhead for the upcoming year to be $300,000 and its total machine hours to be 25,000. VYLGHA946's actual machine hours for the year were 28,360. The company uses job-order costing with machine hours as the allocation base. At the end of the year, the VYLGHA946's books reveal following actual results: Advertising Expense $9,200 (#ID18121) Direct Labor $22,000 Purchases of Raw Materials $17,200 Rent, Factory Building $51,900 Indirect Labor $54,500 Sales Commissions $9,600 Utilities, Factory $11,700 Maintenance, Factory Equipment $9,500 CEO Salary $7,500 Depreciation, Factory Equipment $14,000 Q. What is VYLGHA946's amount of over- or under-applied OH? (Enter just the amount.) A. $