Petrilli Company used a predetermined overhead rate during the year just completed of $13.50 per direct labour hour, based on an estimate of 20,000 direct labour hours to be worked during the year. Actual overhead cost and activity during the year were: Actual manufacturing overhead cost incurred $300,000 Actual direct labour hours worked 22,000 The manufacturing overhead is: $30,000 under applied O $3,000 over applied $30,000 over applied $3,000 under applied