how do i solve for underapplied manufacturing overhead?

Sunland Company uses a job order cost system and applies overhead to production on the basis of direct labor costs. On January 1, 2020, Job 50 was the only job in process. The costs incurred prior to January 1 on this job were as follows: direct materials $23,800, direct labor $14,280, and manufacturing overhead $19,040. As of January 1, Job 49 had been completed at a cost of $107,100 and was part of finished goods inventory. There was a $17,850 balance in the Raw Materials Inventory account. During the month of January, Sunland Company began production on Jobs 51 and 52, and completed Jobs 50 and 51. Jobs 49 and 50 were also sold on account during the month for $145,180 and $188,020, respectively. The following additional events occurred during the month. Purchased additional raw materials of $107,100 on account. Incurred factory labor costs of $83,300. Of this amount $19,040 related to employer payroll taxes. Incurred manufacturing overhead costs as follows: indirect materials $20,230; indirect labor $23,800; depreciation expense on equipment $14,280; and various other manufacturing overhead costs on account $19,040. Assigned direct materials and direct labor to jobs as follows. Job No. Direct Materials Direct Labor $11,900 $5.950 46 410 29,750 35,700 23,800 Calculate the predetermined overhead rate for 2020, assuming Sunland Company estimates total manufacturing overhead costs of $999,600, direct labor costs of $833,000, and direct labor hours of 23,800 for the year.| How do I solve for underapplied manufacturing overhead