the Collins company forcast the total overhead for a current year will be $12,000.000 and that total machine hours would be 200,000 hours. year to date, the actual overhead is $8,000, 000 and the actual machine hours re $100,000 hours. if the Collins company uses a predetermined overhead rate based on machine hours for applying overhead, as of this point in time (yea o date) the overhead is over/under applied by?