please show the calculate step for number 10

Company Ahad the following transactions in January. All went to one job. ns ko 1. Purchased Raw Materials on account for 46,300 2. 36,000 of Raw materials were issued from the stockroom to manufacturing. Of this total 8,800 was indirect material and 27,200 was direct material 3. Salaries paid to factory workers was 55,000. All was paid in cash, ignore payroll taxes. 4. Labor was charged to Work in Process. 40,000 was direct and 15,000 indirect labor. 5. Factory rent of 30,000 and utility bills for 10,000 for the month were paid. Both are manufacturing OH costs. 6. Manufacturing overhead is applied based on direct labor cost. The budget estimated 500,000 in direct labor cost and 1,000,000 in overhead costs. Calculate the predetermined OH rate. 7. Make the entry to apply overhead to Work in Process for this month. 8. Goods costing 65,000 were completed and transferred to finished goods 9. Finished goods which cost 72,000 to manufacture were sold for 120,000 10. What is the over or under applied overhead Account 1 Debit Amount