Ahmed Company has a predetermined overhead rate of $80\%$ of direct labor cost. During May, Ahmed incurred $$64,000$ of factory labor costs, of which $$62,200$ is direct labor and $$1,800$ is indirect. Actual overhead incurred was $$52,760.$

is the amount of manufacturing overhead applied during May?

is the amount of under$-$ or overapplied overhead?

rhead underapplied or overapplied?