Culcairn Constructions Limited uses machine hours as the cost driver for their factory-wide overhead rate and expect 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 Culcairn Constructions 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 1100 hours over budget. Calculate how much overhead was over-applied during the year at Culcairn Constructions Ltd (round to nearest dollar). (2 marks)