ent Attempt in Progress Sheffield Company uses a standard cost system. Indirect costs were budgeted at $210,900 plus $12 per direct labour hour. The overhead rate is based on 11,100 hours. Actual results were: Standard direct labour hours allowed Actual direct labour hours Fixed overhead Variable overhead 9.330 11,100 $188,400 $183,500 (d) Calculate the over- or underapplied overhead. Overhead $