27,000 answer is incorrect too

Applied vs. Actual Manufacturing Overhead Harrison Inc. applies overhead based on machine hours. Harrison reports the following for the year just ended: Budgeted overhead for the year $650,000 Budgeted machine hours 25,000 Actual overhead for the year $655,000 Actual machine hours 24,000 What is the amount of over- or under-applied overhead for the year? $ 5,000 x under-applied - V