Estimated manufacturing overhead $ 157,050 Estimated machine hours 4,500 Actual manufacturing overhead $ 156,000 Actual machine hours 4,580 The estimates of the manufacturing overhead and of machine-hours were made at the beginning of the year for the purpose of computing the company's predetermined overhead rate for the year. Manufacturing overhead for the year was:

under applied by $4,023 over applied by $3842 under applied by $2,999 over applied by $2,000