D G H Company Xuses activity based cotting to compute product costs for external reports. The company has three activity cost pools and applies overhead using predetermined overhead rates for each activity cost pool. Estimated costs and activities for the current year are presented below for the three activity centres Activity Center Batch setups Material handing General factory Estimated Overhead Costs $ 1.205.000 $ 3.650.000 IS 5,800,000 Expected Activity 3.400 4,800 4,500 Actual cout and activities for the center were as follows Activity Center Bach setup Materal handling General factory $ S s Actual Overhead Costs 1,300,000 3.920,000 6,110,000 Actual Activity 3.520 4,950 4,630 By how much was overhead overapplied or underapplied