Jackson Inc. listed the following data for 2019: Budgeted factory overhead Budgeted direct labor hours Budgeted machine hours. Actual factory overhead Actual direct labor hours Actual machine hours $1,343,000 85,000 42,500 1,201,300 digits): 86,600 39,700 If overhead is applied based on machine hou the overapplied/underapplied overhead is (round calculations to 2 significant