Brasher Corporation uses activity$-$based costing to determine product costs for external financial reports. Activity rates computed at the beginning of the year are used to apply manufacturing overhead costs to

products. The company has provided the following data concerning its activity$-$based costing system.

The data used to develop activity rates were:

The actual activity for the year was:

The actual total manufacturing overhead cost incurred for the year was $$1,625,400.$

Using Activity Based Costing, determine the amount of overhead applied to Product X and Product Y

respectively, and determine the amount of overapplied or underapplied overhead for the year.