A company has the following information.

Allocation base	direct labor hours
Estimated total manufacturing overhead	$812,800
Estimated direct labor hours	50,800
Actual manufacturing overhead	$784,800
Actual direct labor hours	47,600

Required:

Calculate how much manufacturing overhead will be applied to production.

Is overhead over- or underapplied? By how much?

What account should be adjusted for over- or underapplied overhead?