Q1. I appreciate your help. Thank you!

On January 1, PBDKCT113 Corp. estimated its total overhead for the upcoming year to be $300,000 and its total machine hours to be 30,000 PBDKCT113's actual machine hours for the year were 28,590. The company uses job-order costing with machine hours the allocation base. At the end of the year, the PBDKCT113's books reveal following actual results Advertising Expense $5,700 Direct Labor $22,600 (ID#99443) Purchases of Raw Materials $15,200 Rent, Factory Building $51,800 Indirect Labor $45,700 Sales Commissions $8.900 Utilities, Factory $14,000 Maintenance, Factory Equipment $9,700 CEO Salary $7,100 Depreciation, Factory Equipment $12,800 Q. What is PBDKCT113's amount of over- or under-applied OH? (Enter just the amount) A: $