Hayday Enterprises applies manufacturing overhead on the basis of machine-hours. At the beginning of 2019, the cost accountant estimated the following cost information for the year:

Total DM Costs	$440,000
Total DL Costs	$890,000
Total MOH Costs	$782,000
Total Machine Hours	2,000
Total DL Hours	90,000

At the end of 2019, Hayday Enterprises' cost accountant noted that the company used 2,500 machine hours and actual MOH was $950,000. Was manufacturing overhead under-applied or over-applied and by how much?

Provide over-application as a positive number, and under-application as a negative.

Question 10 2 pts Hayday Enterprises applies manufacturing overhead on the basis of machine-hours. At the beginning of 2019, the cost accountant estimated the following cost information for the year: Total DM Costs $440,000 Total DL Costs $890,000 Total MOH Costs $782,000 Total Machine Hours 2,000 Total DL Hours 90,000 At the end of 2019, Hayday Enterprises' cost accountant noted that the company used 2,500 machine hours and actual MOH was $950,000. Was manufacturing overhead under-applied or over- applied and by how much? Provide over-application as a positive number, and under-application as a negative