with solutions please

Swirlix Semicon Manufacturing Inc uses machine hours (MHs) for its overhead rate. The production data for the month of November is as follows: P 800,000 Estimated MOH costs Estimated allocation base Predetermined overhead rate 16,000 MHs ? 15,820 MHS P 801,250 Actual amount of allocation base Actual manufacturing overhead Applied manufacturing overhead Over or (under) applied overhead ? ? Swirlix's Applied Manufacturing Overhead is