I want a way to solve it in detail ?

Barnes Company applies overhead on the basis of machine hours. Given the following data, compute overhead applied and the under or overapplication of overhead for the period: Estimated annual overhead cost $3,000,000 Actual annual overhead cost S2,940,000 Estimated machine hours 300,000 Actual machine hours 290.000 $2.900.000 applied and $40.000 overapplied $3.000.000 applied and $40,000 overappled 032,900,000 applied and $40.000 underapplied