How much is it over or under applied by?

4 Morris Company applies overhead based on direct labor costs. For the current year, Morris Company estimated total overhead costs to be $432,000, and direct labor costs to be $2,160,000. Actual overhead costs for the year totaled $404,000, and actual direct labor costs totaled $1,880,000. At year-end, Factory Overhead is: 8 00:28:56 Multiple Choice O Overapplied by $28,000 O Overapplied by $202,000 O Underapplied by $28.000 O Overapplied by $56.000