Carera Corporation uses a predetermined overhead rate of $23.30 per direct labour- hour. This predetermined rate was based on 13,300 estimated direct labour-hours and $309,890 of estimated total manufacturing overhead. The company incurred actual total manufacturing overhead costs of $295,300 and 13,900 total direct labour-hours during the period. Required: Determine the amount of manufacturing overhead applied to units of product during the period as well as the amount of over- or underapplied overhead for the period. Manufacturing overhead