The tracker company forecasts that total overhead for the current year will be $14,500,000 with 250,000 total machine hours. Year to date the actual overhead is $16,000,000 and the actual machine hours are 3330,000 hours. As of the point in time (year to date), Tracker's overhead is 3,140,000 overapplied 1,500,000 underapplied 1,500,000 overapplied 3,140,000 underapplied