Screaming Gorilla Designs produces custom neon signs for customers. The company allocates manufacturing overhead based on direct labor hours. Data for Job 314 appears below: Direct Materials Used Machine Hours Used 265 36 Direct Labor Hours 12 Direct Labor Pay Rate per Hour 25 Predetermined Overhead Rate based on Direct 10 Labor Hours 10 Predetermined Overhead Rate based on 11 Machine Hours What is the total cost of Job 314? 685 397 565 961 000 The following information relates to Anderson Co. for the year 2020: Estimated Manufacturing Overhead Costs 1,500,000 Estimated Direct Labor Hours 62,000 Actual Direct Labor Hours 58,500 Estimated Machine Hours 85,200 Actual Machine Hours 75,200 Actual Manufacturing Overhead Costs 1,350,000 If machine hours were used as the allocation base, by how much would manufacturing overhead have been over or under allocated for the year? Round your answer to the nearest dollar, if applicable. 26,056 underallocated 150,000 overallocated 150,000 underallocated 26,056 overallocated