Plz write in the format !

The following cost data relate to the manufacturing activities of Chang Company during the just completed year Manufacturing overhead costs incurred Indirect materials Indirect labor Property taxes, factory Utilities, factory Depreciation, factory Insurance, factory S 15,900 139,000 8,900 79,000 150,300 10,900 Total actual manufacturing overhead costs incurred $ 404,000 Other costs incurred Purchases of raw materials (both direct and indirect) Direct labor cost 409,000 S 69,000 Inventories Raw materials, beginning Raw materials, ending Work in process, beginning Work in process, ending $ 20,900 $ 30,900 $ 40,900 $ 70.900 The company uses a predetermined overhead rate to apply overhead cost to jobs. The rate for the year was $20 per machine-hour. A total of 20,600 machine-hours was rcorded for the year Required: 1. Compute the amount of underapplied or overapplied overhead cost for the year overhead cost