If company had annual budgeted overheads of $2137675 and used Direct Labour Hours as the cost driver and budgeted to run the business at 23142. Calculate the POHR for this company as use for the following:

If Total Actual Direct Labour Hours during the periodwas 20910 and the Actual Overhead was $2055051, calculate the over or under applied overhead. (Note if the OHD is overapplied, enter your answer as a POSITIVE WHOLE NUMBER and if it was UNDERAPPLIED, the just enter the amount as a NEGATIVE whole number below.

Note - do NOT enter '$' signs etc, just enter the amount as a number with NO decimal places. e.g. If overhead was UNDERAPPLIED by $1,000 then enter -1000 or if it was OVERAPPLIED by $1,000 enter 1000.