For Dene Company, the predetermined overhead rate is 157% of direct labour cost. During the month, Dene incurred $104,000 of factory labour costs, of which $83,000 is direct labour and $21,000 is indirect labour. Actual overhead incurred was $123,210. Calculate the amount of manufacturing overhead applied during the month. Manufacturing overhead applied $ LINK TO TEXT Determine the amount of under- or over-applied manufacturing overhead. manufacturing overhead $