Problem 3 Apply Overhead Carera Corporation uses a predetermined overhead rate of $23.10 per direct labour- hour. This pre-determined rate was based on 12,000 estimated direct labour-hours and $277,200 of estimate manufacturing overhead. The company incurred actual total manufacturing overhead costs of $266,000 and 12,600 direct labour-hours during the period. Required: Determine the amount of manufacturing overhead that would have been applied to units of product during the period as well as the amount of over-or under-applied overhead for the period