If company had annual budgeted overheads of $2118678 and used Direct Labour Hours as the cost driver and budgeted to run the business at 24641. Calculate the POHR for this company as use for the following:

If Total Actual Direct Labour Hours during the periodwas 20664 and the Actual Overhead was $2201364, calculate the over or under applied overhead. (Note if the OHD is overapplied, enter your answer as a NEGATIVE (with a '-' in front) and if it is UNDERAPPLIED, the just enter the amount below.

Note - do NOT enter '$' signs etc., just enter the amount as a number with NO decimal places.