Octillery Manufacturing Inc uses a job-order costing system. During the month materials purchased on credit amounted to +198,000; the raw materials issued to the production amounted to P195,000 of which P50,000 were indirect. Factory payroll incurred amounted to P370,000, paid in cash, of which 250,000 was indirect labor. The firm uses a predetermined overhead application rate of 120% of direct labor cost. Total overhead costs incurred during the month amounted to +372,800. The amount of OVER (UNDER) APPLIED OVERHEAD amount to ** INDICATE in the solution sheet whether MOH is OVERAPPLIED or UNDERAPPLIED. CAUTION: If the answer is UNDERAPPLIED encode the minus sign before the numerical answer. Do not place any spaces