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The Elinzano Company uses a budgeted overhead rate for applying factory overhead to job orders on a machine hour basis for the machining department and on a direct labor hour basis for the packaging department. The company budgeted the following for 20_1: Machining Packaging Factory overhead P151,781 P184,894 Machine hours 100,354 90,000 Direct labor hours 50,000 100,304 Direct labor cost 400,000 900,000 At the end of the year the company FOH Balances are: Machining Packaging Factory overhead incurred P114,389 P197,139 Direct labor cost p500.000 P1 nnnnnn Direct labor cost 400,000 900,000 At the end of the year the company FOH Balances are: Machining Packaging Factory overhead incurred P114,389 P197,139 Direct labor cost P500,000 P1,000,000 Direct labor hours 55,000 96,848 Machine hours 99,445 91.000 Compute for the underapplied or overapplied for the company as a whole (example: -4,500.56, final answer 2 decimal places, include negative sign)