Acton Corporation, which applies manufacturing overhead on the basis of machine-hours, has provided the following data for its most recent year of operations.

Estimated manufacturing overhead	$325,440
Estimated machine-hours	2,400
Actual manufacturing overhead	$320,300
Actual machine-hours	2,370

The estimates of the manufacturing overhead and of machine-hours were made at the beginning of the year for the purpose of computing the company's predetermined overhead rate for the year. The overhead for the year was:

Noreen 4e Recheck 2017-16-03

$4,068 underapplied

$1,072 underapplied

$4,068 overapplied

$1,072 overapplied