What is the amount of overapplied or underapplied overhead

Hudson, Inc. has estimated total factory overhead costs of $400,000 and 20,000 direct labor hours for the current fiscal year. If direct labor hours for the year total 18,000 and actual factory overhead totals $350,000, what is the amount of overapplied or underapplied overhead for the year?

What is the amount of overapplied or underapplied overhead Accounting Basics