Don't really understand how to do this, please explain

The following information is available for Lock-Tite Company, which produces special-order security products and uses a job order costing system April 30 May 31 Inventories Raw materials Work in process Finished goods $50,000 11,600 70,000 S66,000 24,100 49,600 Activities and information for May Raw materials purchases (paid with cash) Factory payroll (paid with cash) Factory overhead 224,000 373,000 Indirect materials Indirect labor Other overhead costs 29,000 94,000 134,000 1,540,000 Sales (received in cash) Predetermined overhead rate based on direct labor cost 75% Determine whether there is over or underapplied overhead Factory Overhead Actual overhead Applied overhead nderapplied overhead