What am I doing wrong to calculate the understated amount?

Calculate and Use Overhead Rate Selected data for the consulting department of Austin Consulting. Inc. follow: Page 2 consulting overhead cost for the year $405,000 Estimated direct labor cost for the year($9/hr.) 450,000 Actual manufacturing overhead cost for January 24,000 Actual direct labor cost for January (1,200 hours) 16,500 Assuming that direct labor cost is the basis for applying consulting overhead, a. Calculate the predetermined overhead rate. 90 % b. Prepare a journal entry that applies consulting overhead for January. General Journal Description Debit Credit Work in process inventory 14,850 Consulting overhead # 4850 C. By what amount is consulting overhead over- or underapplied in January? Consulting overhead was under-applied# by $ 1.650 in January. Check