9 & 10) A Lot of Wine Company listed the following data for the current year: $1,084,000 69,600 Budgeted factory overhead Budgeted direct labor hours 24,000 Budgeted machine hours Actual factory overhead 1,057,400 Actual labor hours 72,600 23,600 Actual machine hours If overhead is applied based on direct labor hours, the overapplied/underapplied overhead is over or under applied and by how much