Over- or Underapplied Overhead. Sunny Inc. budgeted factory overhead at $255,000 for the period for Department A, based on a budgeted volume of 50,000 machine hours. At the end of the period, the actual factory overhead was $281,000 and actual machine hours were 52,500. LO6 Required: Calculate the applied overhead and the over- or underapplied amount for the period.