The Make-it-Great-Again Manufacturing Company applies factory overhead based on direct labor-hours. At the beginning of the year, the Company estimated that factory overhead costs would total $840,000, and 120,000 direct labor-hours would be required for the periods estimated level of production. For the current year, actual manufacturing overhead costs of $780,000 were incurred, and 110,000 direct labor hours were used.

a) Make-it-Greats predetermined overhead rate for the year was:

b) Total factory overhead applied during the year was:

c) By how much did Make-it-Great over or under apply overhead during the year?