For Pharoah Company, the predetermined overhead rate is 160% of direct labour cost. During the month, Dene incurred $108,000 of factory labour costs, of which $89,700 is direct labour and $18,300 is indirect labour. Actual overhead incurred was $135,620. Calculate the amount of manufacturing overhead applied during the month. Manufacturing overhead applied $ eTextbook and Media Determine the amount of under- or over-applied manufacturing overhead