Onix Manufacturing Company Inc uses direct labor hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor hours were 12.500 hours and the total estimated manufacturing overhead was P365,000. At the end of the year, actual direct labor hours for the year were 13,150 hours and the actual manufacturing overhead for the year was P393,000. 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