How much is the over/underapplied FOH?(PLASTIC PRODUCTS)

A company manufactures plastic products for the home and restaurant market. The company also does contract work for other customers and utilizes a job order costing system. The flexible budget covering next years' expected range of activity is: Direct Labor Hours 110,000 50,000 80,000 Machine Hours 40,000 64,000 88,000 Variable OH Costs P100,000 P160,000 P220,000 Fixed OH Costs 150,000 150,000 150,000 Total OH Costs P250,000 P310,000 P370,000 A predetermined overhead rate is based on direct labor hours is used to apply total overhead. Management has estimated that 100,000 direct labor hours will be used next year. At the end of the year, actual direct labor hours for the year were 112,375 hours and the actual manufacturing overhead for the year was P412,525.