I just need some help with the last part of this question. Thank you

Swifty, Inc. manufactures ergonomically designed computer furniture. Swifty uses a job order costing system. On November 30, the Work in Process Inventory consisted of the following jobs: ob No. CC723 Computer caddy 21,000 CH291 Chair PS812 Printer stand Item Units Accumulated Cost $1,000,000 431,000 266,000 $1,697,000 20,000 25,000 On November 30, Swifty's Raw Materials Inventory account totaled $682,000, and its Finished Goods Inventory totaled $3,498,400. Swifty applies manufacturing overhead on the basis of machine hours. The company's manufacturing overhead budget for the year totaled $4,850,000, and the company planned to use 970,000 machine hours during the year. Through the first eleven months of the year, the company used a total of 841,000 machine hours, total manufacturing overhead amounted to $4,294,500, and Cost of Goods Sold was $4,284,500. Swifty purchased $8,760,250 in raw materials in December and incurred the following costs for jobs in process that month Materials Machine Direct Labor Direct Labor Job No. CC723 CH291 PS812 DS444 Issued $185,000 $19,800 Hours Hours Cost 15,000 4,400 $219,000 19,900 20,000 14,100 4,000 19,300 13,500 $123,400 $48,200 $216,500 $144,000 $254,000 The following jobs were completed in December and transferred to the Finished Goods Inventory Units CC723 Computer caddy 21,000 20,000 5,000 ob No. Item CH291 Chai DS444Desk Assume that Swifty sold 14,000 computer caddies, 11,100 chairs, and 4,500 desks in December. Your answer is correct. Swifty incurred $395,000 in manufacturing overhead in December. Given that expenditure, was manufacturing overhead under- or overapplied for the year? By how much? 188000 OverheadUnderapplied by $