Not sure how to get the 15,320? Can someone explain this. Thanks

M2-10 (Algo) Calculating Over- or Underapplied Manufacturing Overhead [LO 2-5) Hamilton Company applies manufacturing overhead costs to products based on direct labor hours. The company estimates manufacturing overhead cost for the year to be $282,000 and direct labor hours to be 20,000. Actual overhead and actual direct labor hours for the year were $340,000 and 25,200 hours, respectively. Required: 1. Compute over- or underapplied overhead. 2a. Which accounts will be affected by the over- or underapplied manufacturing overhead? 2b. Will the accounts be increased or decreased to adjust for the over- or underapplied manufacturing overhead? Complete this question by entering your answers in the tabs below. Reg 1 Req 2 Reg 2B Compute over- or underapplied overhead. Manufacturing overhead overapplied $ 15,320 Reg 1 Req 2A >