The following information applies to the questions displayed below.]

The following data pertain to the Oneida Restaurant Supply Company for the year just ended

Budgeted sales revenue	$	200,000
Actual manufacturing overhead		338,000
Budgeted machine hours (based on practical capacity)		10,000
Budgeted direct-labor hours (based on practical capacity)		20,000
Budgeted direct-labor rate	$	14
Budgeted manufacturing overhead	$	364,000
Actual machine hours		11,000
Actual direct-labor hours		18,000
Actual direct-labor rate	$	15

2. Calculate the overapplied or underapplied overhead for the year using each of the following cost drivers. (Round intermediate calculation to 2 decimal places.)

a. machine hours

b. Direct Labor hours

c. Direct Labor Dollars