Constructions LTD uses machine hours as the cost driver for their factory wide overhead rate and expects to incur the following manufacturing costs for the upcoming year:

Direct Labour: $507,000

Direct Material: $445,000

Overhead: $672,000

Other budgeted data for the coming year includes:

Direct Labour Hours: 17,000

Machine Hours: 39,000

Expected Production (Units): 100,000

At the end of the year, as expected the factory has produced 100,000 units and actual overhead was $672,000 as expected. However machine hours were 1,100 hours over budget. Calculate how much OH was over-applied