please help

Bain Corporation uses a job costing system in which Overhead is applied on the basis of Direct Labor Hours (DLH). At the beginning of the year, the company estimated they would incur $242,000 in overhead and 8,000 DLH. At the end of the year, actual overhead was $229,400 and actual DLH were 6,940. How much overhead was over- or - under-applied at the end of the year? O $13,780 over-applied O $19,465 over-applied O $13,780 under-applied O $19,465 under-applied