9. Acton Corporation, which applies manufacturing overhead on the basis of machine-hours, has provided the following data for its most recent year of operations. $139,080 3,800 $137,000 3,780 Estimated manufacturing overhead Actual manufacturing overhead Actual machlne-hours The estimates of the manufacturing overhead and of machine-hours were made at the beginning of the year for the purpose of computing the predetermined overhead rate for the year The overhead for the year was O $732 underapplied O $1,348 overapplied O $1,348 underapplied O $732 overapplied