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Hutchins Company uses a predetermined overhead rate based on direct labor hours (DLH) to apply manufacturing overhead to jobs. At the beginning of the year,

Hutchins Company uses a predetermined overhead rate based on direct labor hours (DLH) to apply manufacturing overhead to jobs. At the beginning of the year, the company estimated manufacturing overhead to be $200,000 and DLH to be 20,000. The actual figures for the year were $215,000 for manufacturing overhead and DLH 21,000. 


What was the over-applied or under-applied overhead for the year?


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