Acton Corporation, which applies manufacturing overhead on the basis of machine-hours, has provided the following data for its most recent year of operations $136.990 3.800 Estimated manufacturing overhead Estimated machine- ban Actual manufacturing overhead Actual machine-houn $137.000 3.750 The estimates of the manufacturing overhead and of tranchine-hours were made at the beginning of the year for the purpose of computing the company's predetermined overbood rate for the year The overhead for the year wall OA $1,348 underapplied OB. 5731 underapplied OC 5731 overapplied 0:51,348 overapplied