Brien Corporation uses a job costing system in which Overhead is applied on the basis of Direct Labor Hours (DLH). At the beginning of the year, the company estimated they would incur $240,800 in overhead and 7,000 DLH. At the end of the year, actual overhead was $228,600 and actual DLH were 6,940. How much overhead was over- or -under-applied at the end of the year?

Question 14 options:

	$22,000 over-applied
	$10,136 over-applied
	$22,000 under-applied
	$10,136 under-applied