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Mags Company polis manufacturing overhead to jobs based on direct labor hours used. Overhead costs are estimated to be $300,000. Estimated machine hours aro 125.000 hours, and estimated direct wer hours are 50.000 hours During the yea, actual overhead cools totaled $822,0000 and it incurred 130.000 machine hours and 46,000 direct obor hours, What is the amount of over or under located overhead? OM 540.000 understated OB 54000 understood OG $10,000 vrstad OD. $22.000 verlocated