Requirement 2: At the beginning of the year, the company made the following estimates of cost and activity for its five activity cost pools: Activity Cost Pool Activity Measure Estimated Overhead Cost Expected Activity Labor related Direct labor-hours $ 290,000 40,000 DLHs Purchase orders Number of orders $ 79,500 1,500 orders Parts management Number of part types $ 120,000 400 part types Board etching Number of boards $ 320,000 2,000 boards General factory Machine-hours $ 352,000 80,000 MHs Requirement 3: During the year, actual activity was recorded as follows: Activity Cost Pool Actual Activity Labor related 41,000DLHs Purchase orders 1,300 orders Parts management 420 part types Board etching 2,150 boards General factory 82,000 MHs -------------------------------------------------------------------------------- Determine the amount of manufacturing overhead cost applied to production for the year. (Omit the "$" sign in your response.) Activity Cost Pool AppliedOverhead Labor related $______ Purchase orders ______ Parts management _______ Board etching _______ General factory _______ -------------------------------------------------------------------------------- Total $ ______ -------------------------------------------------------------------------------- Requirement 4: Determine the amount of underapplied overhead cost for the year (Input the amount as positive value. Omit the "$" sign in your response)