7. A business uses normal costing method and applies manufacturing overhead costs to production at a budgeted indirect-cost rate of $17.6 per direct labor-hour. The following data are obtained from the accounting records for the month: Direct material $155102 Direct labor (4600 46000 hours @ $10/ hour Indirect labor 20440 Plant facility rent 36409 Depreciation on plant 19018 machinery and equipment Sales commissions 31326 Administrative 17027 expenses The manufacturing overhead (MOH) cost is over-allocated (under allocated) by $_