elevation construction 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 $528,000

direct material $405,000

overhead $640,000

other budgeted data for elevation constructions for the coming year includes:

direct labour hours 18,000

machine hours 23,000

expected production (units) 100,000

at the end of the year, as expected, the factory has produced 100,000 units and actual overhead was $640,000 as expected. however machine hours were 1800 hours over budget.

calculate how much overhead was over-applied during the year at elevation construction ltd.