Please help

Sur Technology Company applies manufacturing overhead to jobs on the basis of machine houts used. Overhead costs are expected to total 5710,000 for the year, and machine usage is estimated at 350,000 hours. For the year, $744,000 of overhead costs are incurred and 360,000 hours are used. Instructions: a. Compute the manufacturing overhead rate for the year. b. What is the amount of under-or over applied overhead at December 31