Castform Microcircuit Manufacturing Inc uses direct labor cost (DLP) for its overhead rate. The production data for the month of November is as follows: Estimated MOH costs Estimated allocation base Predetermined overhead rate Actual amount of allocation base Actual manufacturing overhead Applied manufacturing overhead Over or (under) applied overhead P575,000 I? P 100 per DLP ? P610,000 P 590,000 ? Castform's Estimated allocation base is P