Carera Corporation uses a predetermined overhead rate of $23.90 per direct labour-hour. This predetermined rate was based on 12,800 estimated direct labour-hours and $305,920 of estimated total manufacturing overhead.

The company incurred actual total manufacturing overhead costs of $293,040 and 13,400 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.