For Eckstein Company, the predetermined overhead rate is134% of direct labor cost. During the month, Eckstein incurred $101,000of factory labor costs, of which $80,600is direct labor and $20,400is indirect labor. Actual overhead incurred was $113,004.

Compute the amount of manufacturing overhead applied during the month.

Manufacturing overhead applied

Determine the amount of under- or overapplied manufacturing overhead.

Overapplied

Underapplied

manufacturing overhead$