Question 9 Hayday Enterprises applies manufacturing overhead on the basis of machine-hours. At the beginning of 2019, the cost accountant estimated the following cost information for the year: Total DM Costs Total DL Costs Total MOH Costs Total Machine Hours $440,000 $890,000 $730,000 2,000 90,000 Total DL Hours At the end of 2019, Hayday Enterprises' cost accountant noted that the company used 2,500 machine hours and actual MOH was $940,000. Was manufacturing overhead under-applied or over-applied and by how much? Provide over-application as a positive number, and under-application as a negative. 2 pts