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Free - response question # 7 is based on the following information: Anastasia Corporation uses standard costing. The pre - determined rate for variable manufacturing

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Free-response question # 7 is based on the following information:
Anastasia Corporation uses standard costing. The pre-determined rate for variable manufacturing overhead is $5 per machine hour. Anastasia budgeted to make 100 units this month. Each unit produced should take 10 machine hours. Actual output was 105 units and the number of machine hours used was 1,080. Actual variable manufacturing overhead cost were $4,900.
Was variable manufacturing overhead over or under applied and by how much?
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