The following data pertain to the Oneida Restaurant Supply Company for the year just ended. Budgeted sales revenue Actual manufacturing overhead Budgeted machine hours (based on practical capacity) Budgeted direct-labor hours (based on practical capacity) Budgeted direct-labor rate Budgeted manufacturing overhead Actual machine hours Actual direct-labor hours Actual direct-labor rate $200,000 336,000 10,000 20,000 14 $364,000 11,000 18,000 16 Cost Drivers Overhead Rate (a) Machine hours (b) Direct-labor hours (c) Direct-labor dollars per machine hour per direct-labor hour per direct-labor dollar 2. Calculate the overapplied or underapplied overhead for the year using each of the following cost drivers. (Round intermediate calculation to 2 decimal places.) Cost Drivers Amount (a) Machine hours (b) Direct-labor hours (c) Direct-labor dollars