See attachment.

I figured out the 1st part, part A and got 2.40...but I can't figure out part B :(

Exercise 15-5 Duggan Company applies manufacturing overhead to jobs on the basis of machine hours used. Overhead costs are expected to total $303,120 for the year, and machine usage is estimated at 126,300 hours. For the year, $321,691 of overhead costs are incurred and 131,700 hours are used. (a) Your answer is correct. Compute the manufacturing overhead rate for the year. (Round answers to 2 decimal places, e.g. 1.25.) $ Manufacturing overhead rate 2.40 per machine hour SHOW LIST OF ACCOUNTS SHOW SOLUTION SHOW ANSWER LINK TO TEXT LINK TO TEXT By accessing this Question Assistance, you will learn while you earn points based on the Point Potential Policy set by your instructor. Attempts: 1 of 3 used (b) What is the amount of under- or overapplied overhead at December 31? $ Manufacturing Overhead