i have the first section correct but cant solve the second part

For Sunland Company, the predetermined overhead rate is 130% of direct labor cost. During the month, Sunland incurred $142,000 of factory labor costs, of which $120,700 is direct labor and $21,300 is indirect labor. Actual overhead incurred was $163,300. (a1) + Answer Your arswer is correct: Compute the amount of manufacturing overhead applied during the month. Manufacturing overhead applied Determine the amc of under-or overapplied manufacturing overhead. manufacturing overhead